Eco-rentabiliteit: rapport voor de Hollandse Koopmansbank (thans SNS Asset Management)

Onderzoek uitgaande van de stelling dat “milieu-actieve bedrijven gemiddeld of beter dan gemiddeld scoren op traditionele rendementscriteria”. Allereerst is nagegaan welke theoretische concepten beschikbaar zijn om een positief verband tussen milieu- en financieel rendement te onderbouwen. Bij een gegeven stand van de techniek ligt het in de lijn der verwachting dat verdergaande milieumaatregelen voor een bedrijf tot hogere kosten leiden. Indien er daarnaast geen specifieke milieu-opbrengsten zijn, is het verband tussen milieuvriendelijkheid en rendement negatief. Milieu-innovatie biedt in theorie de mogelijkheid om aan dit dilemma te ontsnappen. Praktische hulpmiddelen voor milieu-innovatie zijn "pollution prevention" en "eco-efficiency". Het vermijden van milieurisico's en het verbeteren van milieuprestaties biedt nieuwe marktkansen

Industry specific sustainability benchmarks: an ECSF pilot bridging corporate sustainability with social responsible investments

This paper investigates the state of the art with respect to sustainability reporting, its linkages with the corporations, internal measurement and monitoring systems and their combined impact on the quality of contemporary sustainability benchmarks, developed by SRI analysts and so-called rating and screening agencies. This research originated from the EU-funded research initiative to create a new generation management framework for corporate sustainability and responsibility (CS-R). The aim of it is to develop a coherent set of assessment -, measurement - and monitoring tools. The sustainability benchmark tool should align the interests of corporations implementing CS-R and various organizations supporting SRI, such as fund managers, analysts and screening agencies. This paper show the essentials features of an actual sustainability benchmark which is currently under construction. This approach will have significance impact on the further development of SRI and CS-R practices, as well as support the development of sustainability reporting standards

Feasibility of a responsive business scorecard - a pilot study

ABSTRACT. Several authors have pointed at opportu-nities to develop the well-established Business Balanced Scorecard into a Scorecard that enables companies to integrate sustainability into their strategy. Recent case studies and research experiences show that social and environmental targets are more widely recognized as strategic drivers for management. However, experiments also show that the traditional Scorecard has its limits when it comes to e.g. stakeholder management and product chain management. The European Corporate Sustainability Framework (ECSF) program distinguishes several ambition levels for Corporate Sustainability/Corporate Responsi-bility. The traditional Balanced Scorecard is suitable for companies that aim for Compliance-driven CS/CR or for Profit-driven CS/CR,where the financial bottom line is the ultimate indicator for success. More ambitious companies want to balance economic, social and ecological targets in a Community-driven CS/SR or Synergy-driven CS/CR. For ambitious companies, we propose a format of a Responsive Business Scorecard (RBS). The Responsive Scorecard enables companies to score at Profit, People and Planet, at the same time to integrate stakeholder demands into internal programs to improve performance. The RBS includes fiv