TY - CHAP

T1 - Multidimensional Performance Measurement Meets Sustainability

T2 - 27th Annual Conference of the British Academy of Management - BAM 2013

AU - Hansen, Erik G.

AU - Schaltegger, Stefan

N1 - Conference code: 27

PY - 2013

Y1 - 2013

N2 - 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.

AB - 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.

KW - Sustainability sciences, Management & Economics

M3 - Article in conference proceedings

BT - Proceeding of British Academy of Management 2013

A2 - Holloway, J.

A2 - Jones, O.

A2 - Zundel, M.

PB - British Academy of Management

Y2 - 10 September 2013 through 12 September 2013

ER -