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A Study on an Evaluation Method of an Investment of a Firm for SDGs using the Balanced Scorecard
https://doi.org/10.18901/0000001011
https://doi.org/10.18901/00000010113fd29475-2b45-44ee-a25f-18da126bd6c6
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
015-024A Study on an Evaluation Method of an Investment of a Firm for SDGs using the Balanced Scorecard (1.0 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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| 公開日 | 2018-01-10 | |||||
| タイトル | ||||||
| タイトル | A Study on an Evaluation Method of an Investment of a Firm for SDGs using the Balanced Scorecard | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Balanced Scorecard | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | SDGs | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Evaluation | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| ID登録 | ||||||
| ID登録 | 10.18901/0000001011 | |||||
| ID登録タイプ | JaLC | |||||
| 著者名（英） |
Kato, Ikuo
× Kato, Ikuo× Yoshikawa, Takeo× Sim Yee, Lau |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The United Nations launched the 2030 Agenda for Sustainable Development, which includes a set of 17 Sustainable Development Goals (SDGs) and 169 targets. The SDGs will allow leading companies to demonstrate how their businesses help advance sustainable development, both by minimizing negative impacts and maximizing positive impacts on people and the planet. In general project analysis, the Net Present Value (NPV) is often used. NPV predicts future cash flow for around five years. In contrast, the long-term uncertainty due to global warming must be considered in the time horizons of 50-100 years. Furthermore, analyzing the effects of global warming, qualitative factors such as good corporate image should be evaluated. These factors must be expressed in monetary value. According to the one of the worldʼ s largest pension funds, CalPERS, a pioneer investor and signatory of the Principles for Responsible Investment (PRI), the asset owner can derive benefit by reducing risks (climate change, customs and practices) in sustainability. We can understand theoretically that risk management provides benefits but to evaluate such benefits using the NPV method will not be easy. Therefore, we will examine the Balanced Scorecard (BSC) as an evaluation method model to include SDGs as part of a firmʼs core business. The Model can incorporate action towards SDGs into the BSC using the SDGs investment strategy plan listed in UNCTAD (2014). Since SDGs strategy plans predict long-term events for the company, the model integrates the SDGs with management policy from the outside of the firmʼs short-term action plan. This paper focuses on the gap existing between action plan and investment in SDGs. The study concludes that a companyʼs strategy should integrate long-term strategy and short-term strategic objectives using the BSC to cancel the gap. The evaluation method using the BSC may contribute to the promotion of SDGs investment. | |||||
| 書誌情報 |
麗澤経済研究 en : Reitaku International Journal of Economic Studies 巻 25, p. 15-24, 発行日 2017-12-25 |
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| 出版者 | ||||||
| 出版者 | 麗澤大学経済学会 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 2189-339X | |||||
