Measuring corporate sustainability management: A data envelopment analysis approach

Abstract

Despite the increased awareness of the conceptual and practical definition of corporate sustainability, questions remain on how to measure performance. The objective of this paper is to advance our understanding of the measurement of corporate sustainability management by introducing a data envelopment analysis (DEA) technique and an empirical case of a Korean electronics industry. In particular, we employ cross-efficiency in the presence of dual-role factors by reflecting some complexity of a real-world case, donations for tax benefits. By employing the combined approach of cross-efficiency and dual-role factors, we offer a new model to measure corporate sustainability management. The new model and study findings contribute to the body of knowledge in corporate sustainability management and its performance measurement.