دانلود رایگان مقاله انگلیسی نیاز به تطابق حسابرسی های پایدار برای مدل کسب و کار بی قاعده - اشپرینگر 2018

Abstract

While a growing number of businesses aspire toward sustainability, doing so requires new business models that aim to achieve triple bottom line benefts (economic, environmental, and social), while utilizing appropriate technologies and new knowledge platforms for doing business. “Third Places,” defned as places of public gathering outside of work or home, have emerged as powerful platforms for business model innovation, in the form of incubators, co-working spaces, and innovation hubs. Third Places enable a diverse group of actors, including entrepreneurs, employees, and investors to informally interact and develop innovative ways of doing business. Third Places tend to be structurally more complex than traditional production facilities as they have multiple frms interacting in formal and informal ways. In this commentary, we discuss the challenges of measuring the sustainability performance of Third Places using conventional sustainability audit tools.

On measuring performance

The traditional way to evaluate business performance, regardless of the category being measured, is based on auditing the business’ activities and its ability to achieve particular goals. These goals typically include producing or trading goods or services to satisfy customers, generating sufcient profts to satisfy owners/investors, and/or maintaining conditions to satisfy concerned stakeholders (Kaplan and Norton 1992). Audits provide a snapshot of an organization’s current performance and relevant information that can be used to maintain and improve relevant activities. In general, audits can be performed to investigate performance along any selected category, including fnancial, food safety, quality, partnership-related, environmental, or even social. Audits can be pursued toward regulatory compliance, performance assessment, external certifcation, or simply continuous improvement. For example, environmental audits typically begin with a quantifcation of the material and energy resources consumed by an organization, and the products and wastes generated, commonly referred to as a material fow analysis (MFA).