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- Title
BUSINESS SUSTAINABILITY PERFORMANCE MEASUREMENT: ECO-RATIO ANALYSIS.
- Authors
Ngwakwe, Collins C.; Ambe, Cosmas M.
- Abstract
Eco-aware customers and stakeholders are demanding for a measurement that links environmental performance with other business operations. To bridge this seemingly measurement gap, this paper suggests 'Eco-Ratio Analysis' and proposes an approach for conducting eco-ratio analysis. It is argued that since accounting ratios function as a tool for evaluating corporate financial viability by management and investors, eco-ratio analysis should be brought to the fore to provide a succinct measurement about the linkage between environmental performance and conventional business performance. It is hoped that this suggestion will usher in a nuance debate and approach in the teaching, research and practice of environmental management and sustainability accounting.
- Publication
Risk Governance & Control: Financial Markets & Institutions, 2016, Vol 6, Issue 4, p516
- ISSN
2077-429X
- Publication type
Article
- DOI
10.22495/rgcv6i4siart10