A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
基于Goertz基本框架和模糊逻辑，提出一种标准化的企业可持续性度量指标，通过资源密集型与信息技术行业的案例，展示其如何识别改进领域、指导权衡并揭示战略优先级，帮助管理者进行战略决策。
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science concept and fuzzy logic—that defines what full sustainability represents and offers a standardized approach to measuring it. The theoretical foundation frames sustainability as a set of necessary, noncompensatory dimensions, and the methodology operationalizes it into a structured indicator system with a fuzzy‐logic aggregation model. Using two illustrative cases from resource‐intensive and information technology sectors, the analysis shows how the metric identifies actionable improvement areas, guides trade‐offs, and reveals strategic priorities. By providing consistent, comparable, and disaggregated insights across the environmental, social, and economic dimensions, the metric supports strategic decision‐making and helps managers prioritize actions and navigate constraints and trade‐offs, as well as conveys overall corporate sustainability performance into a single interpretable ratio.