دانلود رایگان ترجمه مقاله کشف استفاده از پایداری در سیستم های عملکرد شرکتی (نشریه الزویر ۲۰۱۶)
این مقاله انگلیسی ISI در نشریه الزویر در ۱۱ صفحه در سال ۲۰۱۶ منتشر شده و ترجمه آن ۲۹ صفحه میباشد. کیفیت ترجمه این مقاله رایگان – برنزی ⭐️ بوده و به صورت کامل ترجمه شده است.
دانلود رایگان مقاله انگلیسی + خرید ترجمه فارسی | |
عنوان فارسی مقاله: |
اندازه گیری پایداری در عمل: کشف استفاده از پایداری در سیستم های عملکرد شرکتی در مطالعات موردی برزیل |
عنوان انگلیسی مقاله: |
Measuring sustainability in practice: exploring the inclusion of sustainability into corporate performance systems in Brazilian case studies |
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مشخصات مقاله انگلیسی (PDF) | |
سال انتشار | ۲۰۱۶ |
تعداد صفحات مقاله انگلیسی | ۱۱ صفحه با فرمت pdf |
رشته های مرتبط با این مقاله | مدیریت |
گرایش های مرتبط با این مقاله | مدیریت مالی، مدیریت عملکرد، و مدیریت استراتژیک |
چاپ شده در مجله (ژورنال) | مجله تولیدات پاک – Journal of Cleaner Production |
کلمات کلیدی | پایداری شرکتی، سیستم اندازه گیری عملکرد، شاخص های پایداری، توازن، مطالعه موردی |
رفرنس | دارد ✓ |
کد محصول | F1166 |
نشریه | الزویر – Elsevier |
مشخصات و وضعیت ترجمه فارسی این مقاله | |
وضعیت ترجمه | انجام شده و آماده دانلود |
تعداد صفحات ترجمه تایپ شده با فرمت ورد با قابلیت ویرایش | ۲۹ صفحه با فونت ۱۴ B Nazanin |
ترجمه عناوین تصاویر و جداول | ترجمه شده است ✓ |
ترجمه متون داخل تصاویر | ترجمه نشده است ☓ |
ترجمه متون داخل جداول | ترجمه شده است ✓ |
درج تصاویر در فایل ترجمه | درج شده است ✓ |
درج جداول در فایل ترجمه | درج شده است ✓ |
کیفیت ترجمه | کیفیت ترجمه این مقاله متوسط میباشد |
فهرست مطالب |
چکیده |
بخشی از ترجمه |
چکیده |
بخشی از مقاله انگلیسی |
Abstract Given the challenge of measuring corporate sustainability in practice, the aim of the present exploratory research is to investigate the incorporation of sustainability in corporate performance measurement systems, towards sustainability performance measurement system (SPMS). More specifically, the research seeks to explore the factors that affect the interaction between sustainability indicators regarding their relative priority for decision making and to investigate how firms include sustainability indicators into their corporate performance measurement systems. To address these objectives, cross-sector case studies were conducted in five firms located in Brazil. Data were collected based on semi-structured interviews and triangulated with published reports and internal documents. The results show four performance measurement systems that encompass sustainability indicators: (a) periodic performance measurement system of a specific area/department; (b) individual performance assessment; (c) sustainability reporting; and (d) project assessment. The paper value lies in bringing a structured view of integrating sustainability in a corporate performance measurement system, based on empirical evidence. However, further research is still needed to develop a more integrative and dynamic SPMS encompassing both leading and lagging indicators to better understand the priorities, interactions and tradeoffs between sustainability indicators.. ۱- Introduction Given the limits of nature (Hardin, 1968; Holling, 1986; Meadows et al., 1972) and the obligation to consider the needs of society (not only those of shareholders) (Marcus et al., 2010), without compromising economic dimension (Elkington, 1997), organizations are driven towards developing a more sustainable way of managing business. Several approaches to corporate sustainability have emerged to help companies face this challenge (Schneider and Meins, 2012; Lee and Saen, 2012), particularly performance indices (Dow Jones Sustainability Index, 2008; Global Reporting Initiative e GRI, 2006) and international standards guidelines (Social Accountability e SA 8000; ISO 14000 and 26000). However, these approaches have been criticized as being merely recommendations (Lee and Saen, 2012), superficial rather than effective (Figge et al., 2002a, b). Considering that corporate performance measurement systems (PMSs), indicators and bonuses may affect their actions and decision making (Hauser and Katz, 1998), any company aiming to be sustainable must develop a PMS that can incorporate sustainability performance measures, in a normatively desirable sustainable scenario (Vergragt and Quist, 2011), creating a series of aligned consequences. Such a system may be useful to provide information for decision makers, to promote organizational learning and to encourage stakeholder engagement (Veleva and Ellenbecker, 2001). However, there is a lack of integration between sustainability performance indicators and strategic performance measurement systems (Briassoulis, 2001, Schneider and Meins, 2012). This integration is critical to incorporate sustainability into business (Crittenden et al., 2011; Savitz and Weber, 2006), aligning environmental and social objectives with business strategies (Figge et al., 2002a, b, Searcy, 2012). A few strategic PMSs, such as sustainability balanced scorecards (BSCs), have been proposed (Epstein, 2008; Figge et al., 2002a, b), but the sustainability perspective is not widely used in BSCs (Tung et al., 2011). In this context, the aim of the present exploratory research is to investigate the integration of sustainability into corporate performance measurement systems, towards a sustainability performance measurement system (SPMS). In this research the understanding of PMS is that it is not restricted to a list of indicators (Neely et al., 1995), but the interaction between them is also relevant for decision making in firms. Accordingly, the specific objectives of the present exploratory research are twofold. The first research objective is to empirically explore the factors that affect the tradeoffs between sustainability indicators, influencing priority between them, concerning economics, social and environment dimensions. The second research objective is to investigate how firms include sustainability indicators in their corporate performance measurement systems. The relevance of this objective is justified by the challenge to consider not only the economic indicators, but also to integrate environmental and social ones in the performance systems that are currently being used by firms. With the research objectives in mind, cross-sector case studies were conducted at five firms operating in the areas of agribusiness, capital goods, engineering design, cosmetics, and chemical/petrochemical products. Data were collected based on semi-structured interviews with managers from the sustainability area and other areas relevant to each business, making a total of fifteen interviews. Based on a broad sense of sustainability, the present paper is not restricted to initiatives with environmental goals, also encompassing initiatives with social benefits. Moreover, since the research focuses on corporate performance measurement systems, the intention was to build a general picture of how the firms measure their TBL performance, in order to manage their business. Therefore, the paper is not focused on a specific product or on industrial operations, but on performance measurement for management decision making.. |