Multidimensional Performance Measurement Meets Sustainability: A Systematic Review of the Sustainability Balanced Scorecard

Publikation: Beiträge in SammelwerkenAufsätze in KonferenzbändenForschungbegutachtet

Authors

Rising awareness about the limitations of measuring organisational success merely with financial metrics has spurred interest in multidimensional performance measurement and management systems such as the balanced scorecard (BSC). Moreover, the increasing strategic importance of environmental and social aspects as well as related performance metrics have inspired debates about further extensions, sometimes referred to as the sustainability balanced scorecard (SBSC). As related knowledge is widely scattered, we conduct a ‘systematic review’ of the SBSC using both bibliographic and thematic analysis. For a synthesis of the literature, we derive a typology of generic SBSC architectures showing that the architecture is contingent on the value system the organisation chooses to operate in (profit driven, care driven, systemic driven) and the corporate sustainability strategy opted for (defence, accommodation, proaction). We further show that the architectures depend on organisational type. Implications for management and research are also derived.
OriginalspracheEnglisch
TitelProceeding of British Academy of Management 2013 : Proceedings of the 27th Annual Conference of the British Academy of Management (BAM)
HerausgeberJ. Holloway, O. Jones, M. Zundel
Anzahl der Seiten30
VerlagBritish Academy of Management
Erscheinungsdatum2013
ISBN (elektronisch)978-0-9549608-6-5
PublikationsstatusErschienen - 2013
Veranstaltung27th Annual Conference of the British Academy of Management - BAM 2013: Managing to Make a Difference - Liverpool, Großbritannien / Vereinigtes Königreich
Dauer: 10.09.201312.09.2013
Konferenznummer: 27

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