摘要
基于可持续发展的企业是一个追求经济繁荣、环境保护和社会福利三方面平衡发展的复合系统。文章构建了“三重盈余”绩效三方面的内容以及它们之间的关系,并列举了各绩效的评价指标体系,最后用一种评价方法来评价企业是否做到了“三重盈余”,是否真正做到了可持续发展。
Corporation based on the sustainable development is a complex system to pursue balanceable development of three aspects, namely economy flourish, environment protect and society welfare. This article conceives content, mutual connection and performance index system of three aspects of triple bottom line. At last, appraisable method is used to evaluate corporation whether or not come true triple bottom line, whether or not come true sustainable development.
出处
《华东经济管理》
2006年第9期21-24,共4页
East China Economic Management
关键词
企业可持续发展
三重盈余
生态环境
社会责任
指标体系
enterprise sustainable development
triple bottom line
ecological environment
social responsibility
index system
