Idalina Dias-Sardinha, University of Amsterdam, and Lucas Reijnders, University of Lisbon, propose a framework for organisations to evaluate environmental and sustainability performance.
Performance evaluation linked to different environmental strategic objectives of organizations is discussed. The strategic objectives that are dealt with are compliance/pollution control, pollution prevention, eco-efficiency, eco-innovation, eco-ethics and sustainability. The most common environmental strategic objective of organizations is compliance with the law. Other companies go beyond compliance and may take on board one or more of the other strategic objectives. This may lead to an evolutionary improvement of environmental performance status and to integration of the economic and social aims in the way organizations operate. Hence, the choice of strategic objective(s) may have consequences for the performance evaluation-linked activities in the different organizational domains. The status of performance is derived from comparing actual performance with predetermined performance goals. Performance goals are proposed for each strategic objective.
Dias-Sardinha, I., & L. Reijnders, 2001. Environmental performance evaluation and sustainability performance evaluation of organizations: an evolutionary framework. Eco-Management and Auditing Eco-Mgmt. Aud. 8, 71–79.