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Constructing performance measurement indicators to suggested corporate environmental responsibility framework

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  • Chen, Chun-Shuo
  • Yu, Chih-Ching
  • Hu, Jer-San

Abstract

Leading enterprises worldwide are proactively fulfilling environmental protection. This trend has elicited international attention. The corporate environmental responsibility (CER) framework was constructed based on the strategy these enterprises executed. This conceptual framework precisely determined current international advanced CER content. However, understanding the true intention of businesses that practice environmental management and protection through the CER framework is difficult, thereby making CER performance measurement indicators crucial. However, the lack of active CER performance measurement indicators resulted in the inability to reflect fully the effects of industry situation and business development on the living environment. Hence, this situation signals the urgency to construct CER performance measurement indicators that reflect fully industry situation and social needs. This study aims to address the deficiencies of CER performance measurement indicators in the academic circle, and construct a set of active CER performance measurement indicators that fully reflect the effects of industry situation and business development on the living environment. For this reason, this study employs content analysis method to establish CER performance measurement indicators based on the CER framework. This indicator provides an effective and applied CER performance measurement tool and offers the government with foresighted concepts of environmental protection.

Suggested Citation

  • Chen, Chun-Shuo & Yu, Chih-Ching & Hu, Jer-San, 2018. "Constructing performance measurement indicators to suggested corporate environmental responsibility framework," Technological Forecasting and Social Change, Elsevier, vol. 135(C), pages 33-43.
    • Handle: RePEc:eee:tefoso:v:135:y:2018:i:c:p:33-43
    DOI: 10.1016/j.techfore.2017.05.033
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    6. Marian Socoliuc & Veronica Grosu & Elena Hlaciuc & Silvius Stanciu, 2018. "Analysis of Social Responsibility and Reporting Methods of Romanian Companies in the Countries of the European Union," Sustainability, MDPI, vol. 10(12), pages 1-37, December.
    7. Denicolai, Stefano & Zucchella, Antonella & Magnani, Giovanna, 2021. "Internationalization, digitalization, and sustainability: Are SMEs ready? A survey on synergies and substituting effects among growth paths," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
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    9. Linlin Xie & Mian Huang & Bo Xia & Martin Skitmore, 2022. "Megaproject Environmentally Responsible Behavior in China: A Test of the Theory of Planned Behavior," IJERPH, MDPI, vol. 19(11), pages 1-17, May.
    10. Karime Chahuán-Jiménez, 2020. "Correlation between the DJSI Chile and the Financial Indices of Chilean Companies," IJFS, MDPI, vol. 8(4), pages 1-14, November.
    11. Antonella Biscione & Dorothée Boccanfuso & Annunziata De Felice, 2021. "Regulations and Corporate Environmental Responsibility: evidence from a panel of firms in Transition economies," Applied Economics, Taylor & Francis Journals, vol. 53(54), pages 6286-6299, November.
    12. Nirino, Niccolò & Santoro, Gabriele & Miglietta, Nicola & Quaglia, Roberto, 2021. "Corporate controversies and company's financial performance: Exploring the moderating role of ESG practices," Technological Forecasting and Social Change, Elsevier, vol. 162(C).
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