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Corporate sustainability and performance: An efficiency perspective
Business Strategy and the Environment ( IF 12.5 ) Pub Date : 2022-09-22 , DOI: 10.1002/bse.3262
Fabrizio Erbetta 1 , Clementina Bruno 1 , Carolina Pirovano 1
Affiliation  

The growing attention to corporate sustainability has favoured the emergence of paradigms aimed at understanding the interaction between the economic and the environmental sustainability dimensions. While a win-win paradigm initially arose basically aimed at emphasizing the potential synergies between these two objectives, an alternative vision based on a logic of trade-off has subsequently emerged, foreseeing that improvement in one perspective can often be harmful to the other. Focusing on the EU energy production industry, this study adopts a data envelopment analysis (DEA) approach with the aim to assess whether mutual impact there exists between the economic and the environmental sides reflecting a win-win or a trade-off relationship. Furthermore, as prioritizing sustainability indicators has been recognized in the ongoing debate as a useful way to build effective sustainability practices, our assessment of the mutual impact accommodates the possibility that the resulting evidence may change when priority is placed, alternatively, to the economic or the environmental sustainability concern. The results show how the environmental goal enters in a trade-off relationship with the economic one when priority is placed on the environmental dimension. This casts doubts on the feasibility of a spontaneous path towards the strengthening of renewable sources.

中文翻译:

企业可持续发展和绩效:效率视角

对企业可持续发展的日益关注有利于旨在理解经济和环境可持续发展维度之间相互作用的范式的出现。虽然双赢范式最初的出现基本上旨在强调这两个目标之间的潜在协同作用,但随后出现了基于权衡逻辑的替代愿景,预见到一个观点的改进往往可能对另一个观点有害。本研究以欧盟能源生产行业为对象,采用数据包络分析(DEA)方法,旨在评估经济与环境之间是否存在相互影响,体现双赢或权衡关系。此外,由于在正在进行的辩论中,优先考虑可持续性指标已被认为是建立有效可持续性做法的有效方法,因此我们对相互影响的评估考虑到了这样一种可能性,即当优先考虑经济或环境可持续性时,所得证据可能会发生变化。忧虑。结果表明,当优先考虑环境因素时,环境目标如何与经济目标形成一种权衡关系。这让人对自发加强可再生能源的可行性产生了怀疑。经济或环境可持续性问题。结果表明,当优先考虑环境因素时,环境目标如何与经济目标形成一种权衡关系。这让人对自发加强可再生能源的可行性产生了怀疑。经济或环境可持续性问题。结果表明,当优先考虑环境因素时,环境目标如何与经济目标形成一种权衡关系。这让人对自发加强可再生能源的可行性产生了怀疑。
更新日期:2022-09-22
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