Measuring Corporate Social and Environmental Performance The Extended Life Cycle Assessment英文文献.pdfVIP

Journal of Business Ethics (2005) 59: 199–206 Springer 2005 DOI 10.1007/s10551-005-3416-x Measuring Corporate Social and Environmental Performance: The Extended Life-Cycle Assessment Caroline Gauthier ABSTRACT. This papers attempts to bridge business 1987). This is commonly interpreted as simultaneous ethics to corporate social responsibility including the economic, social and environmental development. social and environmental dimensions. The objective of While many authors disagree on this definition, the the paper is to suggest an improvement of the most notion of sustainability has nevertheless become the commonly used corporate environmental management basis for corporate social responsibility and corporate tool, the Life Cycle Assessment (LCA). The method in- environmental management (Korhonen, 2002, cludes two stages. First, more phases are added to the life- 2003a,b; Welford, 2002). cycle of a product. Second, social criteria that measure the social performance of a product are introduced. An A conceptual methodology with which ethics of application of this ‘‘extended’’ LCA tool is given. corporate environmental management tools can be considered, has recently being developed in the lit- KEY WORDS: business ethics, corporate social respon- erature (Korhonen, 2003a,b). This method uses the sibility, sustainable development, life cycle assessment Kuhnian model of a paradigm shift and its discussion in