Accounting and Statistical Analyses for Sustainable Development : : Multiple Perspectives and Information-Theoretic Complexity Reduction.

• Superior document: Sustainable Management, Wertschöpfung und Effizienz
• Author: Lemke, Claudia.
• Place / Publishing House: Wiesbaden : : Springer Fachmedien Wiesbaden GmbH,, 2021.; ©2021.
• Year of Publication: 2021
• Language: English
• Series: Sustainable Management, Wertschöpfung und Effizienz
• Physical Description: 1 online resource (288 pages)

In this Open Access publication Claudia Lemke develops a comprehensive Multi-Level Sustainable Development Index (MLSDI) that is applicable to micro, meso, and macro objects by conducting methodological and empirical research. Multi-level comparability is crucial because the Sustainable Development...

Table of Contents

• Intro
• Preface
• Foreword
• Acknowledgement
• Table of contents
• List of abbreviations
• List of figures
• List of tables
• List of equations
• List of symbols
• Chapter 1 Introduction
• 1.1 Background and motivation
• 1.2 Research question and aim of the dissertation
• 1.3 Procedure
• Chapter 2 Conceptual framework of sustainable development
• 2.1 Definition of sustainable development and sustainability
• 2.2 The three contentual domains of sustainable development
• 2.2.1 Environmental protection
• 2.2.2 Social development
• 2.2.3 Economic prosperity
• 2.2.4 Integration of the three contentual domains
• 2.3 Stakeholders and change agents of sustainable development
• 2.3.1 The multilevel perspective
• 2.3.2 Corporate sustainability
• 2.3.3 Political goal setting: The United Nations's (UN) Sustainable Development Goals (SDGs)
• 2.3.4 Sustainability science
• 2.4 Summary
• Chapter 3 Measuring and assessing contributions to sustainable development
• 3.1 Principles of sustainable development measurement and assessment methods
• 3.2 Overview of quantitative sustainable development assessment methods
• 3.3 Sustainable development indicators
• 3.3.1 Corporate indicator frameworks
• 3.3.2 Meso-level indices
• 3.3.3 Macro-level indices
• 3.4 Summary
• Chapter 4 Methodology
• 4.1 Overview of sustainable development indices' calculation steps and methodological requirements
• 4.2 Methodological evaluation of sustainable development indices
• 4.3 Methodology of the Multilevel Sustainable Development Index (MLSDI)
• 4.3.1 Collection of sustainable development key figures
• 4.3.2 Preparation of sustainable development key figures
• 4.3.2.1 Meso-level transformation to macro-economic categories
• 4.3.2.2 Macro-level transformation of statistical classifications
• 4.3.3 Imputation of missing values.
• 4.3.3.1 Characterisation of missing values
• 4.3.3.2 Single time series imputation: Various methods depending on the missing data pattern
• 4.3.3.3 Multiple panel data imputation: Amelia II algorithm
• 4.3.3.4 Statistical tests of model assumptions
• 4.3.4 Standardisation to sustainable development key indicators
• 4.3.5 Outlier detection and treatment
• 4.3.5.1 Characterisation of outliers
• 4.3.5.2 Univariate Interquartile Range (IQR) method
• 4.3.6 Scaling
• 4.3.6.1 Characterisation of scales
• 4.3.6.2 Rescaling between ten and 100
• 4.3.7 Weighting
• 4.3.7.1 Overview of weighting methods
• 4.3.7.2 Multivariate statistical analysis: Principal Component Analysis (PCA)
• 4.3.7.3 Multivariate statistical analysis: Partial Triadic Analysis (PTA)
• 4.3.7.4 Information theory: Maximum Relevance Minimum Redundancy Backward (MRMRB) algorithm
• 4.3.7.5 Statistical tests of model assumptions
• 4.3.8 Aggregation
• 4.3.9 Sensitivity analyses
• 4.4 Summary and interim conclusion
• Chapter 5 Empirical findings
• 5.1 Data base, objects of investigation, and time periods
• 5.2 Sustainable development key figures
• 5.2.1 Collection and preparation of sustainable development key figures
• 5.2.2 Imputation of missing values
• 5.3 Sustainable development key indicators
• 5.3.1 Alignment of the Global Reporting Initiative (GRI) and the Sustainable Development Goal (SDG) disclosures
• 5.3.1.1 Environmental sustainable development key indicators
• 5.3.1.2 Social sustainable development key indicators
• 5.3.1.3 Economic sustainable development key indicators
• 5.3.2 Summary statistics of the sustainable development growth indicators
• 5.3.3 Outlier detection and treatment
• 5.3.4 Empirical findings of the cleaned and rescaled sustainable development key indicators
• 5.3.4.1 Summary statistics.
• 5.3.4.2 Comparative analysis of the selected branches
• 5.4 Weighting
• 5.4.1 The Principal Component (PC) family's eigenvalues and explained cumulative variances
• 5.4.2 The Maximum Relevance Minimum Redundancy Backward (MRMRB) algorithm's discretisation and backward elimination
• 5.4.3 Comparative analysis of weights
• 5.4.4 Statistical tests of the Principal Component (PC) family
• 5.5 Empirical findings of the four composite sustainable development measures
• 5.5.1 Summary statistics
• 5.5.2 Comparative analysis of the selected branches
• 5.6 Sensitivity analyses
• 5.7 Summary
• Chapter 6 Discussion and conclusion
• 6.1 Implications for research
• 6.2 Implications for practice
• 6.3 Limitations and future outlook
• 6.4 Summary and conclusion
• Appendix
• A.1 Statistical classification scheme of economic activities in the European Union (EU)
• A.2 German health economy's statistical delimitation
• A.3 Statistical tests of sustainable development key figures
• A.4 Summary statistics of the sustainable development key indicators
• A.5 Outlier thresholds of the sustainable development key indicators
• A.6 Normality tests of z-score scaled sustainable development key indicators
• A.7 Sensitivities by the four composite sustainable development measures
• References.