scholarly journals Kurumsal Sürdürülebilirlik Performansının Ölçümü İçin Çok Kriterli Bir Çerçeve: Henkel Örneği

2012 ◽  
Vol 1 (4) ◽  
pp. 32 ◽  
Author(s):  
Ahmet Öztel ◽  
Mehmet Said Köse ◽  
İhsan Aytekin

<p align="center"><strong>Kurumsal Sürdürülebilirlik Performansının Ölçümü İçin Çok Kriterli Bir Çerçeve: Henkel Örneği</strong><a title="" href="file:///E:/belgelerim%2018032015/ANA%20YEDEK/masa%C3%BCst%C3%BC%20dosyalar%C4%B1/dergi%20dosyalar%C4%B1/dergi%204.%20say%C4%B1/3%20%2032-44%20kurumsal%20s%C3%BCrd%C3%BCr%C3%BClebilirlik.docx#_ftn1"><strong>*</strong></a><strong></strong></p><p align="center"> </p><p align="right"> </p><p><strong>Özet</strong></p><p>Kurumsal sürdürülebilirlik performans ölçümü, kurumsal sürdürülebilirliğin çevresel, sosyal ve ekonomik yönlerini ele almayı amaçlamaktadır. Bu üç boyutun tek bir boyuta indirgenmesinde sorunlar ortaya çıkmaktadır. Çok kriterli karar verme yöntemleri, bu değişkenlerin birlikte değerlendirilmesi için kullanışlı bir çerçeve sunmaktadır. Bu çalışmada, çok kriterli karar verme yöntemlerinden uzlaşık programlama (compromise programing) çerçevesi kullanılarak Henkel firmasının kurumsal sürdürülebilirlik performansının değerlendirilmesi amaçlanmaktadır. Uygulamalı olan bu çalışmada veriler Henkel firmasının yıllık raporlarından temin edilmiştir. Ele alınan şirketin kurumsal yönetim performansı çevresel ve sosyal boyutlarıyla yıllara göre karşılaştırılmış ve sonuçta uzlaşık programlama yönteminin bu tür çalışmalarda kullanılması önerilmiştir.</p><p> </p><p> </p><p><strong>Abstract</strong></p><p>Measurement of corporate sustainability performance is focused on environmental, social and economic aspects of corporate sustainability. Therefore, it can be argued that it is not easy to reduce all dimensions of corporate sustainability in a unit. Multi-criteria decision making (MCDM) methods provide a useful framework for the evaluation of these variables together. Using “compromise programing (CP)”, one of the MCDM methods, this study aimed to assess the corporate sustainability performance. Data were acquired from Henkel Company’s annual reports. Environmental and social aspects of Henkel’s corporate sustainability are compared by years, and in conclusion, using CP model to evaluate corporate sustainability is proposed.</p><div><br clear="all" /><div><p> </p></div></div>

Author(s):  
Binnur Gürül

Today there are various corporate sustainability indexes which are indicators of company performance. However, establishing exactly corporate sustainability indicators for all companies is quite difficult. Because corporate sustainability includes not only internal factors but also external factors (for example environmental factors) that affect company performance. In this study; firstly, sustainability, corporate sustainability and dimensions of corporate sustainability concepts will be explained, then corporate sustainability performance of an international company (X Company) will be evaluated. Data were acquired from the company’s annual reports. Indexes, which used in previous studies on this topic, were based; thus corporate sustainability indicators have been established. In the study, the company’s corporate sustainability performance will be analyzed with TOPSIS (Technique for Order of Preference by Similarity to Ideal Solution) Method that is a multi-criteria decision making (MCDM) method. In this study, the objective has been reached and accurate results were obtained because of mathematical methods for the assessment of corporate sustainability performance. Corporate sustainability performance with more indicators can be analyzed in the future studies. Also; other methods (for example; AHP, ELECTRE Method or Fuzzy Set Theory), which are instead of Entropy and TOPSIS methods, will be used in the future studies.


2021 ◽  
Vol 13 (24) ◽  
pp. 14039
Author(s):  
Ching-Hsin Wang ◽  
Yi-Chun Chen ◽  
Jovi Sulistiawan ◽  
Tat-Dat Bui ◽  
Ming-Lang Tseng

This study aimed to create a solid framework for decision-making in Indonesia’s cement industry, emphasizing those factors which bring about the most impactful results. The framework was developed using the fuzzy Delphi method, the fuzzy decision-making trial and evaluation laboratory, and a fuzzy Kano model. This study builds a hierarchical structure to approach the impact of corporate sustainability performance. We classify important factors into causes or effects and further identify those factors which are critical to improving the performance of Indonesia’s cement industry. Although corporate sustainability performance is a crucial topic in today’s business environment, sustainability strategies remain underrated in Indonesia. We confirm the validity of 19 factors within the following dimensions: environmental impact, social sustainability, economic gain, technological feasibility, and institutional compliance. The sub-dimensions of community interest, risk-taking ability, and regulatory compliance were identified as causes of perceived risks and benefits. In contrast, the following factors were identified as critical to improving corporate sustainability performance: renewable energy resources, contributions to charity, the perception of management regarding technology as a differentiator, and firm readiness to collaborate with high-tech companies.


2015 ◽  
Vol 10 (1) ◽  
pp. 23-49 ◽  
Author(s):  
Praveen Goyal ◽  
Zillur Rahman ◽  
Absar Ahmad Kazmi

Purpose – The purpose of this paper is to identify and prioritize the corporate sustainability practices to improve the corporate sustainability performance in the manufacturing sector. Further, these practices are being prioritized to find out the essential practices to ensure logical allocation of limited resources. Design/methodology/approach – It examines the corporate sustainability practices which have been shortlisted from both the literature review and experts judgment. Then, analytic hierarchy process has been used to assess the identified 12 practices of corporate sustainability and to find their priorities for improvement of the corporate sustainability performance. Findings – Based on the hierarchical model developed in this study, the analysis reveals market value, environment management and strategy, research and development, pollution prevention, corporate governance and investor responsibility, which have been found to be the most important practices in improving the corporate sustainability performance. Practical implications – The findings of the study would be useful to the practitioners in the proper allocation of scarce resources to optimize the corporate sustainability performance of firms, especially the manufacturing entities. Originality/value – It is a fact that multi-faceted nature of corporate sustainability includes both subjective and objective dimensions. Therefore, prioritization of corporate sustainability at the factor level is one of the important contributions to the literature that has been addressed in the present study. The results of this paper may be generalized to the other sectors.


Author(s):  
Muhammad Tasleem ◽  
Nawar Khan ◽  
Syed Tasweer Hussain Shah ◽  
Muhammad Saleem ◽  
Asim Nisar

Managing sustainability practices holistically within firms is challenging and requires a sound and effective management framework that integrates all associated practices and performance dimensions to act for excellence. Corporate management is keen to adopt roadmap or a framework that can be useful in the identification, management and measurement of the drivers and can lead to desired outcomes relating to sustainable performance. This paper develops and presents a six-steps implementation framework for corporate sustainability performance and related practices keeping in account multifaceted managerial dimensions. These six steps include; identifying stakeholder’s requirements, establishing enterprise vision and sustainability goals, adopting strategies, systems and standardization, aligning technologies, core capabilities and culture, excelling sustainability performance, and progressing sustainable improvement with review and feedback. It also projects the perspective, theme and action items with regard to its effective.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amel Kouaib ◽  
Asma Bouzouitina ◽  
Anis Jarboui

PurposeThis paper explores how the tension between a firm's CEO overconfidence feature and externally observable hubris attribute may determine the level of corporate sustainability performance. This work also contemplates the impact of the moderator “corporate governance practices.”Design/methodology/approachThis study uses a sample of 658 firm-year-observations using a sample of European real estate firms indexed on Stoxx Europe 600 Index from 2006 to 2019. To test the developed hypotheses, feasible generalized least square (FGLS) regression is applied.FindingsFindings suggest that a good corporate governance score strengthens the positive effect of the psychological bias (CEO overconfidence) on corporate sustainability performance while it fails to attenuate the negative effect of the cognitive bias (CEO hubris).Research limitations/implicationsThe research provides an overview of the impact of CEO personality traits on the corporate sustainability performance level in the European real estate sup-sector. As corporate governance can have a major impact to control these traits, the authors recommend European real estate companies to improve their corporate governance practices.Originality/valueThis study contributes to the existent literature this gap with two empirical novelties: (1) providing a novel insight into sustainability involvement using a sample of European real estate sup-sector and (2) investigating the moderating effect on the link between CEO psychological and cognitive biases and sustainability performance. This study provides empirical evidence that entrenchment problems arising from CEO hubris would not be mitigated by a good corporate governance practice.


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