评估公司对可持续发展的影响:现状和未来

IF 5.4 3区 环境科学与生态学 Q2 ENGINEERING, ENVIRONMENTAL
Timo Busch, Brigitte Bernard-Rau, Hendrik Brosche
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引用次数: 0

摘要

向可持续经济的转型需要对能够推动现实世界转型的公司进行投资。影响评估是其中的核心,但现有的影响投资公司影响评估工具缺乏必要的方法和数据来确定环境和社会影响的重要性。本文通过首先探索生命周期评估(LCA)逻辑的文献及其在公司影响评估工具中的应用来解决这一差距。其次,我们考察了用于投资目的的绝对可持续性指标的概念和实际可用性。我们的研究结果表明,虽然LCA逻辑为评估公司影响的重要性提供了有价值的基础,但在将宏观层面的阈值分配给公司层面方面仍然存在重要差距。此外,虽然环境绝对可持续性指标在概念上是先进的,但其实际应用受到数据限制的阻碍,限制了其对投资者的可用性。社会绝对可持续性指标缺乏明确的影响途径,无法将宏观层面的问题转化为可操作的公司层面指标,这进一步受到数据缺口的制约。鉴于这些发现,我们强调在推进公司影响的重要性评估时,环境和社会维度的不同要求。为了有效解决这些需求并加强影响力投资实践,我们强调跨学科研究、绝对可持续性方法的监管和实践采用以及改进数据整合的重要性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Assessing company sustainability impact: Status quo and way ahead

The transition to a sustainable economy requires investments in companies capable of driving real-world transformations. Impact assessments are central to this, yet existing company impact assessment tools for impact investing lack the necessary methods and data to determine the significance of environmental and social impacts. This paper addresses this gap by first exploring the life cycle assessment (LCA) literature on LCA logics and their application in company impact assessment tools. Second, we examine the conceptual and practical availability of absolute sustainability indicators for investment purposes. Our findings show that while LCA logics provide a valuable foundation for assessing the significance of company impacts, important gaps remain in allocating macro-level thresholds to the company level. Moreover, while environmental absolute sustainability indicators are conceptually advanced, their practical application is hindered by data limitations, restricting their usability for investors. Social absolute sustainability indicators lack clear impact pathways for translating macro-level issues into actionable company-level indicators, which is further constrained by data gaps. In light of these findings, we emphasize the distinct requirements of the environmental and social dimensions in advancing the assessment of the significance of company impacts. To effectively address these needs and enhance impact investment practices, we highlight the importance of interdisciplinary research, the regulatory and practical adoption of absolute sustainability approaches, and improved data integration.

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来源期刊
Journal of Industrial Ecology
Journal of Industrial Ecology 环境科学-环境科学
CiteScore
11.60
自引率
8.50%
发文量
117
审稿时长
12-24 weeks
期刊介绍: The Journal of Industrial Ecology addresses a series of related topics: material and energy flows studies (''industrial metabolism'') technological change dematerialization and decarbonization life cycle planning, design and assessment design for the environment extended producer responsibility (''product stewardship'') eco-industrial parks (''industrial symbiosis'') product-oriented environmental policy eco-efficiency Journal of Industrial Ecology is open to and encourages submissions that are interdisciplinary in approach. In addition to more formal academic papers, the journal seeks to provide a forum for continuing exchange of information and opinions through contributions from scholars, environmental managers, policymakers, advocates and others involved in environmental science, management and policy.
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