 Development of an Indicator of Economic, Environmental and Societal Development (IDEES) Concept for SMEs: A Case Study in the Hotel and Restaurant Business SectorPhilippe Callot ()
A chapter in Dimensional Corporate Governance, 2017, pp 189-204 from Springer Abstract: Abstract To produce an indicator of sustainable development applicable to the world of business is not a straight forward matter. It appears difficult to find a clear consensus on the relevance or not of particular indicators. The three dimensional aspect of Corporate Social Responsibility (CSR) and Organizational Social Responsibility (OSR) adds to the difficulty of bringing different types of data together to produce a final composite indicator (taking into account economics, societal issues and environmental considerations). The current thesis is based around the work of Boutaud (Développement durable. Quelques vérités embarrassantes, Economie & Humanisme, numéro 363, 2002, décembre) and suggests the use of an indicator based on GRI principles. It also promotes the idea of comparing the economic and societal performance of a company with an environmental indicator calculated using the carbon footprint system known as the “Bilan Carbone”®. Keywords: Corporate Social Responsibility; Corporate Governance; Carbon Footprint; Ecological Footprint; Composite Indicator (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-56182-0_12 Ordering information: This item can be ordered from DOI: 10.1007/978-3-319-56182-0_12 Access Statistics for this chapter More chapters in CSR, Sustainability, Ethics & Governance from Springer |
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