Seeking for a sustainable development scoreboard: Beyond the agency theory

Key performance indicators of sustainable port: Case study of the eastern economic corridor in Thailand

“…This is a significant increase in the number of reviewed papers. Most articles are about environmental sustainability and focused on identifying the main factors of port operation (Burskyte, Belous, & Stasiskiene, 2011;Delai & Takahashi, 2011;Lopes, 2012). A larger number of 116 articles are published from 2013 to 1017, and the concept of port sustainability is applied in practical planning and strategic business.…”

The drivers of intellectual sustainability in a regional agriculture, cattle, and forest farmstead

“…awards and certifications). In essence, it translates the origin of the operational cash flows, assuming it an important source of sustainability and economic value creation (Lopes, 2012).…”

“…Intellectual capital and intangible sustainability has been usually translated and reported using multiple Key Performance Indicators (KPI) and through multiple types of scoreboards (Kaplan and Norton, 1996;Lopes, 2012). Although they are identifiable and controlled by the entity, its essence lies in the organization, in contributing to the creation of future benefits.…”

“…Broadly, sustainability is strongly supported by important intangibles that are not capitalized in the financial statements nor reported to stakeholders. In this scope, intangibles and sustainability can be reported through six dimensions as stated in the figure below [adapted from Lopes (2012)]. …”

“…Social development; and 6. Human resources (Lopes, 2012). Table 1 evidences a set of key performance indicators used by CL and usually disclosed to the stakeholders on a yearly basis.…”