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Development of an Indicator of Economic, Environmental and Societal Development (IDEES) Concept for SMEs: A Case Study in the Hotel and Restaurant Business Sector

In: Dimensional Corporate Governance

Author

Listed:
  • Philippe Callot

    (ESCEM Group (School of Business & Management))

Abstract

To produce an indicator of sustainable development applicable to the world of business is not a straight forward matter. It appears difficult to find a clear consensus on the relevance or not of particular indicators. The three dimensional aspect of Corporate Social Responsibility (CSR) and Organizational Social Responsibility (OSR) adds to the difficulty of bringing different types of data together to produce a final composite indicator (taking into account economics, societal issues and environmental considerations). The current thesis is based around the work of Boutaud (Développement durable. Quelques vérités embarrassantes, Economie & Humanisme, numéro 363, 2002, décembre) and suggests the use of an indicator based on GRI principles. It also promotes the idea of comparing the economic and societal performance of a company with an environmental indicator calculated using the carbon footprint system known as the “Bilan Carbone”®.

Suggested Citation

  • Philippe Callot, 2017. "Development of an Indicator of Economic, Environmental and Societal Development (IDEES) Concept for SMEs: A Case Study in the Hotel and Restaurant Business Sector," CSR, Sustainability, Ethics & Governance, in: Nicholas Capaldi & Samuel O. Idowu & René Schmidpeter (ed.), Dimensional Corporate Governance, pages 189-204, Springer.
  • Handle: RePEc:spr:csrchp:978-3-319-56182-0_12
    DOI: 10.1007/978-3-319-56182-0_12
    as

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