Sustainable corporate development measured by intangible and tangible resources as well as targeted by safeguard subjects

摘要

The needed shift towards sustainable development in existing business processes can be achieved through the combination of the capital based approach and the life cycle sustainability assessment. This contribution performs an analysis and selection of assessment tools and indicators regarding the resources used in organisational processes and the life cycle of the products or services to measure the potential impacts on the environment and society. The relevance of intangible capital to improve the organisational sustainability performance as well as the expansion of the traditional dimensions of sustainability with the target of the six safeguard subjects: human health, social justice, ecosystem quality, financial stability, resource availability and man-made environment are integrated into a conceptual framework. This approach allows the development and implementation of strategies towards sustainable corporate development through a recommendation-based framework.