The sustainability balanced scorecard: An introduction to the SBSC and its links to accounting and reporting
Research output: Contributions to collected editions/works › Chapter › peer-review
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Measuring and controlling sustainability: Spanning Theory and Practice. ed. / Adam Lindgreen; Christine Vallaster; Shumaila Yousafzai; Bernhard Hirsch. London: Routledge Taylor & Francis Group, 2019. p. 33-53 (A Gower book).
Research output: Contributions to collected editions/works › Chapter › peer-review
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RIS
TY - CHAP
T1 - The sustainability balanced scorecard
T2 - An introduction to the SBSC and its links to accounting and reporting
AU - Lüdeke-Freund, Florian
AU - Schaltegger, Stefan
N1 - Publisher Copyright: © 2019 selection and editorial matter, Adam Lindgreen, Christine Vallaster, Shumaila Yousafzai and Bernhard Hirsch; individual chapters, the contributors.
PY - 2019
Y1 - 2019
N2 - 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.
AB - 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.
KW - Sustainability Science
UR - http://www.scopus.com/inward/record.url?scp=85139641077&partnerID=8YFLogxK
U2 - 10.4324/9781315401904-3
DO - 10.4324/9781315401904-3
M3 - Chapter
AN - SCOPUS:85139641077
SN - 978-1-138-22463-6
T3 - A Gower book
SP - 33
EP - 53
BT - Measuring and controlling sustainability
A2 - Lindgreen, Adam
A2 - Vallaster, Christine
A2 - Yousafzai, Shumaila
A2 - Hirsch, Bernhard
PB - Routledge Taylor & Francis Group
CY - London
ER -