Examining the extent of how listed companies in Singapore are embracing best practices in Sustainability using the different frameworks available, which may include but not limited to Global Reporting Initiative, International Integrated Reporting Council Framework, Science Based Targets, Carbon Disclosure Project, Future-Fit Business Benchmark, and United Nations Sustainable Development Goals, and in which aspects of sustainability are companies doing most work in, and where more work can be done.
1. To what extent listed companies in Singapore are embracing best practices in Sustainability using the different frameworks available
2. In which aspects of Sustainability are companies doing most work in, and where more work can be done
(Qua – how/why)
The research method would take on a qualitative approach, which includes the analysis of data, supplemented by two phases which comprise a total of 10 expert interviews, in which phase 1 will comprise 4 interviews and phase 2 to comprise 6 interviews.
First, to identify the study group of companies, I will utilise the ranking results of the annual Singapore Corporate Governance and Transparency Index to identify the top 5% to 10% of all the approximately 600 listed companies, which translates to a study group of 30-60 companies for detailed analysis. Following which, phase 1 of expert interviews comprising 4 interviews, will be conducted to help shape up the best practices checklist. The best practices checklist would be used to assess the companies, and finally, phase 2 of expert interviews comprising 6 interviews will be conducted to lend insights into the checklist results which can potentially include what are the barriers and motivations of the companies’ sustainability best practices expanded from the analysis of the study group.
1. The Sustainability Balanced Scorecard as a Framework for Eco-efficiency Analysis by Andreas Moller and Stefan Schaltegger (2008)
The paper discussed the links between sustainability balanced scorecards and eco-efficiency analysis, in which the set of financial and nonfinancial measures detailed in the sustainability balanced scorecards acted as a measurement system in the companies’ strategic goals, strategies, resources, and capabilities and the causal relationships between these domains. The eco-efficiency analysis were used to supplement the scorecards and together, they examined the principle of cause and effect and the implications for the design of appropriate information system components in sustainability for the company.
2. Efficiency and sustainability through the best practices in the Logistics Social Responsibility framework by Ana M. Mejia, Enrique Paz and Juan E. Pardo (2016)
The paper analysed the best way to implement sustainable practices in the Logistics Social Responsibility field through utilising the best practices approach. The authors reviewed and analysed 194 papers from relevant logistics/supply chain management-related journals over a 20-year time frame. It was found that while the first set of traditional best practices were still relevant, there is a second and third set of best practices which emerged as more innovative and sustainable as compared to the first set, thus charting the way forward for the company with the most relevant best practices for the company.
3. A Triple Bottom Line Dominant Logic for Business Sustainability: Framework and Empirical Findings by Goran Svensson, Nils Hogevold, Carlos Ferro, Juan Carlos Sosa Varela, Carmen Padin and Beverly Wagner (2016)
The paper examined business sustainability through the mechanisms underlying integration amongst the economic, environmental, and social components of business sustainability, and sought to develop and test a framework of business sustainability, based upon the triple bottom line approach. As part of the data collection, questionnaires were sent out to 261 participating companies with size of over 100 employees and a total of 110 usable responses were collected.
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