Measuring Enterprise Sustainability
识别了衡量企业可持续性的关键要求，提出企业可持续性及其绩效测量系统的定义，并构建了一个概念框架，包含7项关键要求和35项子要求，强调系统、结构化的综合方法。
Abstract The purpose of this paper is to identify the key requirements for measuring enterprise sustainability. The paper argues that measuring enterprise sustainability requires the explicit consideration of a focal firm, its supply chain and the sustainability context within which the firm operates. Building on this notion, original definitions of enterprise sustainability and enterprise sustainability performance measurement systems (ESPMSs) are proposed. The definitions provide the basis for the development of a novel conceptual framework. The framework is used to identify seven key requirements and 35 associated sub‐requirements for an ESPMS. Overall, the requirements highlight that sustainability performance measurement requires a systematic, structured and integrated approach that considers all aspects of enterprise sustainability. The framework presented in this paper is a conceptual model. In recognition of this point, the paper provides discussions on the potential application of the framework and guidance for further research. The academic, managerial and societal implications of the paper are also discussed. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment