Managing Sustainability Performance Measurement and Reporting in an Integrated Manner. Sustainability Accounting as the Link between the Sustainability Balanced Scorecard and Sustainability Reporting

2006 ◽  
pp. 681-697 ◽  
Author(s):  
Stefan Schaltegger ◽  
Marcus Wagner
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Sustainability Reporting ◽  
Sustainability Performance ◽  
Sustainability Accounting ◽  
Sustainability Balanced Scorecard

scholarly journals Sustainability performance measurement with Analytic Network Process and balanced scorecard: Cuban practical case

Production ◽  
2016 ◽  
Vol 26 (3) ◽  
pp. 527-539 ◽  
Author(s):  
Frank Medel-González ◽  
Lourdes Francisca García-Ávila ◽  
Valério Antonio Pamplona Salomon ◽  
Jorge Marx-Gómez ◽  
Cecilia Toledo Hernández
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Analytic Network Process ◽  
Practical Case ◽  
Sustainability Performance ◽  
Network Process

scholarly journals Sustainability balanced scorecard: Four performance perspectives or more?

2021 ◽  
Vol 26 (4) ◽  
pp. 37-49
Author(s):  
Sanda Rašić-Jelavić ◽  
Mirna Pajdaković-Vulić
Keyword(s):  
Literature Review ◽  
Balanced Scorecard ◽  
Review Paper ◽  
Future Research ◽  
Original Performance ◽  
Sustainability Performance ◽  
Advantages And Disadvantages ◽  
Sustainability Balanced Scorecard ◽  
A Company ◽  
Paper Address

This paper analyzes the Sustainability Balanced Scorecard (SBSC) as a renewed framework for measuring and managing sustainability performance of a company. The paper presents the main characteristics of original Balanced Scorecard (BSC), explains its purpose and main performance perspectives. Based on literature review, paper address the various approaches to design and prioritize performance perspectives within the SBSC. Firstly, casual links within and between performance perspectives are described: hierarchical links (as is in original BSC approach), semi-hierarchical links and network links. Secondly, the paper explains how the sustainability issues are incorporated within SBSC framework. Several solutions are explained as suggested in the literature: (1) adding additional single or multiple performance perspectives to deal with strategically important sustainability issues, (2) incorporating sustainability aspects within original four performance perspectives, (3) adding additional sustainability perspectives and incorporating sustainability aspects in four original performance perspectives simultaneously, (4) organize separate SBSC for managing only sustainability issues. Specific features of these approaches are explained as well as appropriateness of their application in practice. Advantages and disadvantages of SBSC are highlighted and recommendations for future research.

Sustainability Balanced Scorecard

Controlling ◽  
2004 ◽  
Vol 16 (8-9) ◽  
pp. 511-516 ◽  
Author(s):  
Stefan Schaltegger
Keyword(s):  
Balanced Scorecard ◽  
Sustainability Balanced Scorecard

Performance Measurement using Balance Score Card and its Applications: A Review

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Shradha Gawankar ◽  
Sachin S. Kamble ◽  
Rakesh Raut
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Performance Management ◽  
Balanced Scorecard ◽  
Strategic Change ◽  
The Balanced Scorecard ◽  
Balance Score Card ◽  
Measurement Framework ◽  
Score Card ◽  
And Performance

This paper aims to propose the idea of briefly explaining the balance scorecard by highlighting its use, application in depth. A critical enabler in achieving desired performance goals is the ability to measure performance. Despite the importance of accurately measuring organizational performance in most areas of academic research, there have been very few studies that have directly addressed the question of how overall organizational performance is or should be measured. Perhaps more importantly, none of these studies seems to have significantly influenced how overall organizational performance is actually measured in most of the empirical research that uses this construct as a dependent measure. The most popular of the performance measurement framework has been the balanced scorecard abbreviated as BSC. The BSC is widely acknowledged to have moved beyond the original ideology. It has now become a strategic change management and performance management process. The approach used in this paper is the combination of literature review on evolution of balance score card and its applications in various sectors/organizations/ areas. This paper identify that the balanced scorecard is a powerful but simple strategic tool and the simplicity of the scorecard is in its design. By encompassing four primary perspectives, the tool allows an organization to turn its attention to external concerns, such as the financial outcomes and its customers expectations, and internal areas, which include its internal processes to meet external requirements and its integration of learning and growth, to successfully meet its strategic expectations. This paper provides a comprehensive overview of the balanced scorecard combined with application and strategy, which are now in a better position to begin to recognize managements expectations and to discover new ways to build value for workplace learning and performance within organization.

scholarly journals Performance Management of Supply Chain Sustainability in Small and Medium-Sized Enterprises Using a Combined Structural Equation Modelling and Data Envelopment Analysis

2019 ◽  
Author(s):  
Prasanta Kumar Dey ◽  
Guo-liang Yang ◽  
Chrysovalantis Malesios ◽  
Debashree De ◽  
Konstantinos Evangelinos
Keyword(s):  
Supply Chain ◽  
Performance Measurement ◽  
Structural Equation ◽  
Supply Chain Performance ◽  
Data Envelopment ◽  
Sustainable Supply Chain ◽  
Policy Makers ◽  
Sustainability Performance ◽  
Equation Modelling ◽  
Improvement Measures

AbstractAlthough the contribution of small and medium-sized enterprises (SMEs) to economic growth is beyond doubt, they collectively affect the environment and society negatively. As SMEs have to perform in a very competitive environment, they often find it difficult to achieve their environmental and social targets. Therefore, making SMEs sustainable is one of the most daunting tasks for both policy makers and SME owners/managers alike. Prior research argues that through measuring SMEs’ supply chain sustainability performance and deriving means of improvement one can make SMEs’ business more viable, not only from an economic perspective, but also from the environmental and social point of view. Prior studies apply data envelopment analysis (DEA) for measuring the performance of groups of SMEs using multiple criteria (inputs and outputs) by segregating efficient and inefficient SMEs and suggesting improvement measures for each inefficient SME through benchmarking it against the most successful one. However, DEA is limited to recommending means of improvement solely for inefficient SMEs. To bridge this gap, the use of structural equation modelling (SEM) enables developing relationships between the criteria and sub-criteria for sustainability performance measurement that facilitates to identify improvement measures for every SME within a region through a statistical modelling approach. As SEM suggests improvements not from the perspective of individual SMEs but for the totality of SMEs involved, this tool is more suitable for policy makers than for individual company owners/managers. However, a performance measurement heuristic that combines DEA and SEM could make use of the best of each technique, and thereby could be the most appropriate tool for both policy makers and individual SME owners/managers. Additionally, SEM results can be utilized by DEA as inputs and outputs for more effective and robust results since the latter are based on more objective measurements. Although DEA and SEM have been applied separately to study the sustainability of organisations, according to the authors’ knowledge, there is no published research that has combined both the methods for sustainable supply chain performance measurement. The framework proposed in the present study has been applied in two different geographical locations—Normandy in France and Midlands in the UK—to demonstrate the effectiveness of sustainable supply chain performance measurement using the combined DEA and SEM approach. Additionally, the state of the companies’ sustainability in both regions is revealed with a number of comparative analyses.

Sign in / Sign up

Export Citation Format

Share Document