Abstract This study proposes a new quantitative methodology and extendable framework to assess corporate sustainability more comprehensively and to capture interrelationships across the multiple domains of sustainability. A case study from the mining industry is presented to demonstrate the application of this new approach and its ability to extract meaningful insights regarding the company's progress towards sustainability. The comprehensive sustainability target method (CSTM) is a novel extension to an existing environmental burden sustainability assessment technique with additional focus on impacts within and across the societal and social justice domain. CSTM extends sustainability assessment recognizing planetary limits from human activity and relevant societal and community-based targets by formalizing assessment to include social and environmental beneficial impacts, as well as the interdependencies between the economic, environmental and societal domains. Outcomes from the mining industry case study reveal new insights into the sustainability of corporate operations as the comprehensive assessment framework provides a deeper and more extensive evaluation as compared to traditional sustainability assessments and corporate disclosures. In addition to maximal earth carrying capacity estimates for environmental burden targets, this study proposes that companies should assess sustainability for minimal limits applying to social beneficial impacts and maximal limits for social burden impacts. The overall theoretical construct and framework are presented to illustrate the robustness and extendibility of the technique to broadly incorporate various sustainability domains, assessment boundaries, and temporal considerations.

中文翻译：

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更全面和量化的企业可持续发展方法

摘要 本研究提出了一种新的定量方法和可扩展的框架，以更全面地评估企业可持续性并捕捉可持续性多个领域的相互关系。展示了来自采矿业的案例研究，以展示这种新方法的应用及其提取有关公司可持续发展进展的有意义的见解的能力。综合可持续性目标方法 (CSTM) 是对现有环境负担可持续性评估技术的一种新颖扩展，另外侧重于社会和社会正义领域内外的影响。CSTM 扩展了可持续性评估，通过将评估正式化以包括社会和环境的有益影响，以及经济、环境和社会领域之间的相互依存关系，从而认识到人类活动和相关社会和社区目标的地球限制。采矿业案例研究的结果揭示了对企业运营可持续性的新见解，因为与传统的可持续性评估和企业披露相比，综合评估框架提供了更深入、更广泛的评估。除了环境负担目标的最大地球承载能力估计外，本研究还建议公司应评估适用于社会有益影响的最小限度和社会负担影响的最大限度的可持续性。