Developing a sustainability accounting framework to inform strategic business decisions: a case study from the chemicals industry
与一家化学公司合作，开发了一个六阶段分析框架，评估其运营和产品对利益相关者的影响，发现一种产品的外部环境效益是其整个运营外部环境成本的八倍，从而指导了公司的可持续性战略。
Abstract Forum for the Future worked in partnership with a division of a blue‐chip chemicals company (‘ChemCo’), to develop a framework for sustainable business decision‐making. The supply chain impact framework was used to produce a six‐stage analysis that allowed the assessment of ChemCo's operations and products on key stakeholders and contributed to key strategy setting and innovation processes. Of most significance to ChemCo were the final two sustainability accounting stages of this work, which found that the external environmental benefits of one of its products in use (a refrigerant lubricant) were eight times greater than the external environmental costs produced by the entirety of ChemCo's operations. These findings helped inform ChemCo's future economic, social and environmental sustainability strategy, whilst the action of conducting the research fostered greater communication and understanding between different sections of the business, developed new data collection and management processes and helped embed sustainable development objectives throughout the organization. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.