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A Framework For Analysing Sustainability Trade-Offs. Focus At Company Level

Author

Listed:
  • Ioana Filipas
  • François Marmier
  • Nathalie Picard

Abstract

This paper begins with a historical synthesis of the concept of sustainability. This is followed by a multi-level classification of sustainability key performance indicators (KPIs). Following the analysis, a framework is proposed for integrating the three pillars of sustainability - economic, environmental and social responsibility - into the management of a company. It is based on economic, management and optimisation knowledge. We have developed four different models with different objective functions that show the impact of companies’ decisions related to resource management in their production and the introduction of taxes imposed by public authorities to promote one specific pillar of sustainable development. The simulations carried out on the basis of these models make it possible to analyse, in an original way, the impact of incentives designed to encourage firms to internalise their environmental, social and economic externalities.

Suggested Citation

  • Ioana Filipas & François Marmier & Nathalie Picard, 2024. "A Framework For Analysing Sustainability Trade-Offs. Focus At Company Level," Working Papers of BETA 2024-04, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    • Handle: RePEc:ulp:sbbeta:2024-04
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    File URL: http://beta.u-strasbg.fr/WP/2024/2024-04.pdf
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    References listed on IDEAS

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    3. Hassini, Elkafi & Surti, Chirag & Searcy, Cory, 2012. "A literature review and a case study of sustainable supply chains with a focus on metrics," International Journal of Production Economics, Elsevier, vol. 140(1), pages 69-82.
    4. Phu Nguyen-Van & Anne Stenger & Tuyen Tiet, 2021. "Social incentive factors in interventions promoting sustainable behaviors: A meta-analysis," PLOS ONE, Public Library of Science, vol. 16(12), pages 1-27, December.
    5. de Walque, Damien, 2020. "The use of financial incentives to prevent unhealthy behaviors: A review," Social Science & Medicine, Elsevier, vol. 261(C).
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    sustainability; externalities; Triple Bottom Line.;
    All these keywords.

    JEL classification:

    • Q5 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects

    NEP fields

    This paper has been announced in the following NEP Reports:

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