Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use

Mio, Chiara; Costantini, Antonio; Panfilo, Silvia

doi:10.1002/csr.2206

Cited by 108 publications

(102 citation statements)

References 94 publications

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“…Managers should be prepared to evaluate the sustainability performance of their organizations by collecting information and monitoring indicators that correspond to its duties and obligations (McElroy, 2019; Mio et al, 2021). However, it is recognized that assessing sustainability performance is a generally complex, difficult, and costly process (Liu et al, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

Strategic sustainability integration: Merging management tools to support business model decisions

2022

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Despite the competitive advantages of sustainable business models, developing management solutions to systematically support sustainability integration into organizational strategy is still a challenging approach for most organizations. Based on a critical analysis of existing tools to support sustainable business models, the present paper describes the development of a practical management tool to guide the strategic integration of sustainability in organizational business models. The proposed management tool results from the synergistic combination of the Sustainable Value Exchange Matrix and the Integrative Sustainable Intelligence Model, in a cyclic and continuous process supported by the periodic diagnosis of the key organizational factors with relevance for successful sustainability integration processes. The management tool described in this paper is expected to guide the strategic adaptation of organizations toward results with a positive impact on sustainability, with an effective contribution to the development of more sustainable business models.

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Section: Literature Reviewmentioning

confidence: 99%

Strategic sustainability integration: Merging management tools to support business model decisions

2022

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“…A modification of the original Balanced Scorecard explicitly takes into account the environmental, social or ethical issues, which is referred to as Sustainable Balanced Scorecard (SBSC) (Hansen and Schaltegger, 2016). SBSC is widely used in sustainability performance evaluation (Deng et al, 2018;Mio et al, 2021). Only two papers are using the SBSC to measure the sustainable performance of power systems.…”

Section: Sustainable Balanced Scorecardmentioning

confidence: 99%

A Systematic Literature Review on Performance Evaluation of Power System From the Perspective of Sustainability

Deng

Li²,

Zu³

et al. 2022

Front. Environ. Sci.

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Sustainability is a comprehensive concept that integrates at least three dimensions of environment, economy and society. The power system is the primary source of greenhouse gas emissions, adversely impacting environmental sustainability. It also generates necessary energy supplies, which promote economic and social sustainable development. Based on the sustainability nature of power system, this study puts forward an improved methodology, namely “Planning-Searching-Screening-Reporting-Reflecting” (PSSRR Cycle) to review the literature systematically on power system performance evaluation from a sustainability perspective over the past 20 years, with the aim of describing the current state of the whole performance evaluation system including the evaluation framework, evaluation indicators and evaluation methods, and providing research suggestions for future research. This study finds in the current literature that the Triple Bottom Line theory is the most commonly used theoretical evaluation framework; environmental and economic sustainability indicators are more emphasized; the DEA and MCDM methods are the more common evaluation methods. This study presents some future research notes, including improving the Sustainable Balanced Scorecard as a sustainable performance evaluation framework, emphasizing more social sustainability indicators, and using a combination of existing evaluation methods to make performance evaluation more efficient and accurate.

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“…Specified goals under this heading are in Box 2. The history of Sustainable Development Goal 7 (which may be framed as sustainable energy development) has been outlined by Gunnarsdottir et Many operationalizations of sustainability and sustainable development as social constructs (sustainability standards, sustainability goals, sustainable development goals) have emerged from companies and groups of companies [30,[36][37][38][39][40]. They tend to diverge due to the variety of social contexts from which they emerge.…”

Section: A Very Brief History Of the Terms Sustainable And Sustainabi...mentioning

confidence: 99%

Defining and Operationalizing Sustainability in the Context of Energy

Reijnders

2022

Energies

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The terms sustainable and sustainability are currently often used in scientific journals, including Energies. There are cases where these terms are defined or operationalized, but more often they are not. This is problematic, as there are reportedly hundreds of (different) definitions and operationalizations (in terms of standards or goals) of sustainability. This large number has its roots in history. Many current definitions and operationalizations of sustainability are social constructs. As these constructs vary, there can be variation in the characterization of specific ways to provide energy as sustainable or not sustainable. There are also definitions of sustainability that have emerged from the sciences. These definitions can also lead to differences in the characterization of specific ways to provide energy as sustainable or not sustainable. In view thereof, there is a case to define and/or operationalize sustainable and sustainability when these terms are used in the context of energy.

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Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use

Cited by 108 publications

References 94 publications

Strategic sustainability integration: Merging management tools to support business model decisions

Strategic sustainability integration: Merging management tools to support business model decisions

A Systematic Literature Review on Performance Evaluation of Power System From the Perspective of Sustainability

Defining and Operationalizing Sustainability in the Context of Energy

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