An integrated framework for the financial analysis of sustainability
提出一个综合框架，将社会、环境和经济表现纳入传统财务分析，以评估企业可持续管理及其对财务绩效的影响。
Abstract Financial analysis, traditionally considered as a suitable tool for assessing a company's financial and economic situation and guiding the decision‐making processes of companies and financial markets, should embrace sustainability issues within its logic, under some kind of scheme or framework that permits the evaluation of a company's sustainable management system and the impact of sustainability issues on financial performance. An integrated model is needed that takes into account the social, environmental and economic performances of a company and their expression using data that is both quantitative and qualitative, accounting and non‐accounting, physical and monetary. In this paper an integrated framework for the financial analysis of the creation of sustainability‐oriented value in companies is proposed. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.