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Performance evaluation for sustainable business: a profitability and marketability framework

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  • Shih‐Fang Lo

Abstract

Corporate sustainability is defined as the integration of financial benefit, environmental protection, and social responsibility into business operations and management. However, there is little evidence depicting the relationship between corporate sustainability and operating performance, and it is also doubtful whether investors in the stock market value corporate sustainable strategies. This study therefore seeks to evaluate the performance of sustainable firms through the perspectives of exploring realistic issues as well as providing supporting evidence. A two‐stage performance evaluation is adopted to evaluate the sustainable firms' profitability and marketability efficiency in comparison with other firms. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Shih‐Fang Lo, 2010. "Performance evaluation for sustainable business: a profitability and marketability framework," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(6), pages 311-319, November.
    • Handle: RePEc:wly:corsem:v:17:y:2010:i:6:p:311-319
    DOI: 10.1002/csr.214
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