Sustainability performance measurement – a framework for context-specific applications

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Authors

Purpose: Researchers and practitioners have recently been interested in corporate sustainability performance (CSP). However, knowledge on measuring CSP is limited. Many CSP-measurements are eclectic, without guidance for contextual applications. This paper aims to develop a conceptual framework that categorizes, explains and evaluates measurements based on their accuracy and precision and provides a guideline for their context-specific application. Design/methodology/approach: The authors conducted a systematic literature review of an initial sample of 1,415 papers. Findings: The final sample of 74 papers suggested four measurement categories: isolated indicators, indicator frameworks, Sustainability Balanced Scorecards (SBSC) and Sustainability Performance Measurement Systems (SPMS). The analysis reveals that isolated indicators are inaccurate and imprecise, limiting their application to organizations with delimited, specific measurements of parts of CSP due to the risk of a GIGO-effect (i.e. low-quality input will always produce low-quality output). CSP-indicator frameworks are imprecise but accurate, making them applicable to organizations that handle a more significant amount of CSP data. They have a risk of greensplashing, i.e. many indicators not connected to the industry, organization or strategy. In contrast, SBSCs are precise but inaccurate and valuable for organizations desiring a comprehensive strategic management tool with limited capacity to handle sustainability issues. They pose a risk of the streetlight effect, where organisations do not measure relevant indicators but what is easy to measure. Originality/value: The ideal CSP-measurement was identified as SPMSs, which are both precise and accurate. SPMSs are useful for organizations with complex, comprehensive, connected and tailored indicators but are methodologically challenging.

OriginalspracheEnglisch
ZeitschriftJournal of Global Responsibility
Jahrgang16
Ausgabenummer1
Seiten (von - bis)162-201
Anzahl der Seiten40
ISSN2041-2568
DOIs
PublikationsstatusErschienen - 02.01.2025

Bibliographische Notiz

Publisher Copyright:
© 2024, Nadja Fugleberg Damtoft, Dennis van Liempd and Rainer Lueg.

DOI

Zuletzt angesehen

Publikationen

  1. An assessment of the published results of animal relocations
  2. Kombinatorik mit Ziffernkarten
  3. Nonlinear recurrence analysis of piezo sensor placement for unmanned aerial vehicle motor failure diagnosis
  4. Verhüllt – unverhüllt
  5. Effectiveness of an Internet- and App-Based Intervention for College Students With Elevated Stress
  6. Programmschriften
  7. Motivation und Verhalten
  8. Resolving Incompleteness on Social Media
  9. Bottom-up creation of allele frequency differentiation in Carabus auronitens
  10. Organizing Colour
  11. Improving the surface quality of AlMgSi1 alloy with the selection of the appropriate vibration grinding stones
  12. A trust inoculation to protect public support of governmentally mandated actions to mitigate climate change
  13. How students’ self-control and smartphone-use explain their academic performance
  14. Political embedding of climate assemblies. How effective strategies for policy impact depend on context
  15. Stiftungen hacken
  16. Export entry, export exit, and productivity in German manufacturing industries
  17. Reality-based tasks for competency-based education
  18. Leveraging the macro-level environment to balance work and life
  19. Lizard distribution patterns in the Tumut Fragmentation "Natural Experiment" in south-eastern Australia
  20. Advancing science on the multiple connections between biodiversity, ecosystems and people
  21. Broad values as the basis for understanding deliberation about protected area management
  22. Executive summary, conclusions, and policy implications
  23. How does collaborative freshwater governance affect legitimacy? Comparative analysis of 14 cases of collaboration in Aotearoa New Zealand between 2009 and 2017
  24. Das Pumpspeicherwerk in Geesthacht
  25. The challenge of managing multiple species at multiple scales
  26. Automation in Clinical Laboratories
  27. Risky Business
  28. What makes online professional development effective?