Verified Document

Sustainable Business Development Sustainability Performance Essay

The benchmarks used in evaluating investments' performance are represented by overall indexes like NASDAQ, or industry specific indexes. Business practice has revealed that economic performance is significantly influenced by environmental and social performance. Therefore, it is important that companies include this indicator in their sustainability reports to stakeholders.

Production costs

This indicator is of great interest to stakeholders like investors, awarding authorities, banks that finance companies in different projects they develop, project developers, and others. This indicator is used in analyzing direct investments. It is of great importance in industries where production costs are quite large. This is the case of the construction industry, the automotive industry, the oil and gas industry, and others.

International organizations that establish standards in environmental sustainability state that companies should assess life cycle costs in order to make their decisions, it seems that the evaluation of production costs tends to be preferred by these companies because they allow them to better determine their performance. In certain industries market participants do not have an accurate perception of production costs. This is because businesses in such industries are affected by significant additional costs.

The benchmark regarding this indicator is represented by statistical measures and by investment and production costs. The advantage of this benchmark is that it is easily available within different countries, allowing investors to make a complex opinion about evaluating their investment. However, there are industries where these costs are fluctuating as a result of environmental factors' influence.

Life cycle cost or full cost

This indicator is of great interest to stakeholders like investors, awarding authorities, project participants, and others. The reason behind using this indicator refers to the fact that the reduction of life cycle costs is significantly influenced by including sustainable development principles in companies' strategy. ISO standards provide indicators that can be compared with these costs reported by companies. The benchmark regarding this indicator is usually represented by statistical measures. Same as in the case of production costs, the benchmarks in different countries can be evaluated.

There are also other indicators that investors are interested in. These indicators are represented by product revenues, improved image of the company and its products and services, product development process, increased market share, credit ratings, and others. These indicators vary in accordance with the characteristics of...

The number of reporters has significantly increased, especially in France, Japan, and the U.S. Another important aspect that was observed regarding sustainability reporting refers to companies focusing on integrated sustainability reporting, rather than on environmental reporting. This means that companies are more serious and committed towards developing and implementing such practices within their strategy. It also reveals their great interest in the subject. This also means that companies understand the importance of reporting to stakeholders, and not just limiting to developing such practices (Schuermann, 2008).
The volume of information provided by these reports has also increased. This helps companies explain their actions and decisions to their investors, and it also helps other groups of stakeholders understand companies' strategy regarding sustainable development. However, it is important to determine the metrics that should be included in these reports. The financial reporting of sustainable development to stakeholders should include metrics like risk return ratio, investment performance, production costs, additional costs, level of operating costs, product prices, and others. It is recommended that each company establishes the metrics it should report on based on its type of activity and industry. Therefore, it is important that companies focus on determining the indicators that interest investors regarding sustainability performance.

Reference list:

1. Lowe, C. & Ponce, a. (2008). UNEP-FI/SBCI's Financial and Sustainability Metrics Report. United Nations Environment Programme. Retrieved February 7, 2012.

2. Epstein, M. & Roy, M. (2001). Sustainability in Action: Identifying and Measuring the Key Performance Drivers. Long-Range Planning Journal. Retrieved February 8, 2012.

3. New Metrics to Improve Sustainability Performance (2011). Verdantix, Ltd. Retrieved February 8, 2012.

4. Szekely, F. & Knirsch, M. (2005). Responsible Leadership and Corporate Social Responsibility: Metrics for Sustainable performance. European Management Journal. Retrieved February 8, 2012.

5. Schuermann, U. (2008). The Purpose of Sustainability Reporting: Improved Sustainability Performance or Just Another Marketing Ploy? Retrieved February 8, 2012 from http://souleconomy.com/the-purpose-of-sustainability-reporting-%E2%80%93-improved-sustainability-performance-or-just-another-marketing-ploy/.

Sources used in this document:
Reference list:

1. Lowe, C. & Ponce, a. (2008). UNEP-FI/SBCI's Financial and Sustainability Metrics Report. United Nations Environment Programme. Retrieved February 7, 2012.

2. Epstein, M. & Roy, M. (2001). Sustainability in Action: Identifying and Measuring the Key Performance Drivers. Long-Range Planning Journal. Retrieved February 8, 2012.

3. New Metrics to Improve Sustainability Performance (2011). Verdantix, Ltd. Retrieved February 8, 2012.

4. Szekely, F. & Knirsch, M. (2005). Responsible Leadership and Corporate Social Responsibility: Metrics for Sustainable performance. European Management Journal. Retrieved February 8, 2012.
5. Schuermann, U. (2008). The Purpose of Sustainability Reporting: Improved Sustainability Performance or Just Another Marketing Ploy? Retrieved February 8, 2012 from http://souleconomy.com/the-purpose-of-sustainability-reporting-%E2%80%93-improved-sustainability-performance-or-just-another-marketing-ploy/.
Cite this Document:
Copy Bibliography Citation

Related Documents

Sustainable Business Development in the
Words: 1162 Length: 4 Document Type: Research Paper

These seem as basic criteria to start from, but things become more complicated when this is analyzed over a longer period of time. Some of the positive effects of sustainable business development are not immediately translated into quantifiable elements. A program that the business might launch in the community could have perceivable benefits in the not so near future or not at all, if factors do not come into

Sustainable Business Development This Globalized
Words: 1657 Length: 6 Document Type: Research Paper

In such cases, specialists advise that SMEs should focus on the factors that significantly influence the successful implementation of these standards (Baxter, 2004). These factors are represented by cost reductions, risk management, marketing opportunities, interested parties, and others. Cost reductions can be achieved by resources and waste consumption. Environmental management systems help companies develop programs intended to reduce resources consumption, to monitor and control this process while working towards reaching

Proctor & Gamble Sustainable Business
Words: 950 Length: 3 Document Type: Research Paper

The strategy P&G deliberately took was to bring greater sustainability into their supplier management processes to the product and process level while also concentrating on cost reduction and supplier efficiency. This strategy paid off very well in European markets where sustainability standards and requirements are exceptionally high and more stringent compared to the United States (Neto, Walther, Bloemhof, van Nunen, Spengler, 2010). When these benefits are taken over the

Sustainability in Business Sustainability Powerpoint® Presentation...
Words: 2009 Length: 6 Document Type: Essay

Sustainability in Business Sustainability PowerPoint® Presentation and Paper Sustainability refers to the capacity of a business to have no significant negative impact on the local or global community, environment, society or the economy. These businesses strive to meet the triple bottom line (TBL) which consists of people, planet and profit. This means that the businesses demonstrate their commitment to CSR through catering for people, the planet and profit. For people, it means

Business Plan Gbsgreen Building Solutions Company Description
Words: 1926 Length: 6 Document Type: Business Plan

Business Plan GBSGreen Building Solutions Company Description Product & Service Description Marketing Strategy & Plan Environmental Analysis (SWOT/PEST) Competitive Analysis Products and Services Pricing Promotion People Financial Analysis & Projections Profit and Loss Risks and Assumptions GBSGreen Building Solutions Business Plan According to the Environmental Protection Agency (EPA) the impact of commercial buildings on the physical and social environment are such that there is "not questioning the vast impact…" (Environmental Protection Agency, 2006) Commercial Buildings are reported by the U.S. Department of Energy's Energy Information Administration

Sustainable Development While Reflecting on Some of
Words: 1663 Length: 6 Document Type: Essay

Sustainable Development While reflecting on some of the events that have transpired over the last decade, it may be no wonder why people have fueled the debate and salience of concepts related to sustainable development. Countless corporate scandals such as Enron and many others pointed out some of the questionable business practices in the modern economy. Also the sub-prime mortgage markets have gained large amounts of negative publicity for their systemic

Sign Up for Unlimited Study Help

Our semester plans gives you unlimited, unrestricted access to our entire library of resources —writing tools, guides, example essays, tutorials, class notes, and more.

Get Started Now