The role of sustainability dimensions in the value creation process has attracted considerable interest in the scientific academic world in the last two decades. The 2030 Agenda, which fixed the sustainable goals (SDGs) to safeguard our planet, highlighted the fundamental role of sustainability issues. In this context, companies around the world need to integrate their strategies with environmental, social, and economic dimensions. However, sustainability aspects are often not linked to company strategies, and there has been growing difficulty in measuring sustainable development by adopting an appropriate set of key performance indicators (KPIs). Accordingly, the aim of this study is as follows: (1) to identify the suitable KPIs that affect company performance, based on the literature and management practices, and (2) to propose a new perspective on a way to integrate sustainability issues in company strategies. Based on a systematic procedure, we obtained 82 papers that focus on KPIs related to sustainability issues. Following a review of papers and a survey conducted with Italian managers, we developed a sustainability perspective by selecting the most appropriate KPI system for each of the dimensions discussed. The proposed model suggests that incorporating sustainability dimensions within corporate strategy would allow strategic alignment in order to gain competitive advantage and therefore create sustainability value.
The issue of sustainability in company strategy has assumed crucial relevance in recent years. Many companies have implemented specific environmental and sustainability management systems such as the Sustainability Balanced Scorecard (SBSC), which integrates sustainability and the traditional Balanced Scorecard (BSC). However, environmental and sustainability aspects are often not linked to economic success, and qualitative analysis is not considered adequately by managers. Therefore, these dimensions remain unclear, because it is necessary to analyze the conditions under which the SBSC represents a suitable tool for sustainability value creation in more depth. In this context, the purpose of the study is to propose a new strategic framework to provide a way to manage critical issues connected to the SBSC. Thanks to the information obtained from a survey and interviews conducted with managers of Italian companies, we created an adjusted SBSC (ASBSC) that allows us to consider the critical aspects from a new perspective, named the critical perspective. The conceptual model is developed in five dimensions (conceptual, structural, environmental, social, and economic). Research findings suggest that considering the critical perspective makes it possible to build the ASBSC in order to achieve sustainability and economic success of the company. The proposed framework contributes to the existing literature on improving the performance of the SBSC.
The issues of sustainable development and green practices have received increased attention in recent decades. More and more companies are moving towards a strategic approach designed to integrate environmental considerations into their strategies. Nevertheless, a difficulty still remains in the strategic alignment between the environmental dimension of sustainability and performance management system (PMS). In this context, a 'state-of-the-art' analysis of related literature was used to support future research to develop integration of effective approaches and solutions. To achieve this objective, the authors sought to develop a clear picture about the key drivers of the integration process between the environmental dimension and PMS, and to identify the missing concepts, research challenges and opportunities. The authors systematically reviewed 71 English-language scientific papers published between 2002 and 2020, and identified the missing concepts by means of content analysis. The authors found a growing trend in the 18-year period of increasing theoretical research on environmental issues, but a gap was found in developing practical solutions. The findings were used to develop a conceptual model for integrating environmental drivers that emerged from the analysis in an early stage of strategy formulation, through a scorecard-based tool aimed at supporting strategic alignment. This study provides a novel and original framework for exploring environment aspect and PMS approach. We also propose a future research agenda and useful recommendations for scholars and practitioners. It lays a firm foundation for future studies and research debates.
Fighting health inequalities is a challenge addressed by the United Nations Strategic Development Goals (UN-SDGs). Particularly, people living in rural areas suffer from a lack of health infrastructure, which would jeopardize their inclusion in universal coverage for specialist care. Delivering valuable healthcare in underserved areas can be achieved through the employment of new technical innovations, such as telemedicine, which improves service delivery processes. Accordingly, this paper discusses how telemedicine strategies have enhanced the sustainability of right of “access to healthcare” in rural areas. Once we derived the sustainability pillars for healthcare from the UN-SDGs 3 and 10 according to the WHO innovation assessment metrics, a PRISMA-based literature review was conducted using the Scopus database. English, peer-reviewed articles/reviews from 1973 to 2019 were considered. The enquiry covers two analyses: (i) quantitative-bibliometric on 2267 papers; and (ii) qualitative-narrative on the 30 most significant papers. Interest about the topic has increased in the last decade following digitalization diffusion. The most productive and collaborative countries are those with huge dimensions and under financial restrictions. From a sustainability-oriented standpoint, telemedicine enhances both emergency and diagnostic healthcare in rural areas by decreasing the cost of services, expanding coverage of specialist cares, and increasing the quality of the outcomes. For health policies, telemedicine can be considered a suitable solution for providing cost-effective and sustainable healthcare.
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