The sustainability balanced scorecard: An introduction to the SBSC and its links to accounting and reporting

Research output: Contributions to collected editions/worksChapterpeer-review


This chapter summarizes the theoretical and conceptual foundations of sustainability balanced scorecard (SBSC), which have been published and developed further over the past fifteen years. It provides a theoretical and conceptual overview of the SBSC approach according to F. Figge and S. Schaltegger and T. Dyllick. The chapter presents a summary of an early, yet comprehensive and insightful case study on Hamburg Airport, which has been extended and adapted. It discusses some general relationships between SBSCs and performance measurement and reporting. The case of Hamburg Airport is prototypical regarding the practical implementation of an integrated measurement and reporting system. The chapter introduces a framework based on a combination of the SBSC and sustainability accounting and reporting. The case of Hamburg Airport includes several different interactions between business, the natural environment, and society. Dealing with these interactions is the purpose of sustainability performance measurement and management.

Original languageEnglish
Title of host publicationMeasuring and controlling sustainability : Spanning Theory and Practice
EditorsAdam Lindgreen, Christine Vallaster, Shumaila Yousafzai, Bernhard Hirsch
Number of pages21
Place of PublicationLondon
PublisherRoutledge Taylor & Francis Group
Publication date2019
ISBN (print)978-1-138-22463-6
ISBN (electronic)978-1-315-40190-4
Publication statusPublished - 2019

Bibliographical note

Publisher Copyright:
© 2019 selection and editorial matter, Adam Lindgreen, Christine Vallaster, Shumaila Yousafzai and Bernhard Hirsch; individual chapters, the contributors.