[PDF] The Sustainability Balanced Scorecard: A Systematic Review of Architectures | Semantic Scholar (2024)

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336 Citations 174 References Related Papers References

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@article{Hansen2016TheSB, title={The Sustainability Balanced Scorecard: A Systematic Review of Architectures}, author={Erik G. Hansen and Stefan Schaltegger}, journal={Journal of Business Ethics}, year={2016}, volume={133}, pages={193-221}, url={https://api.semanticscholar.org/CorpusID:54638344}}
  • E. Hansen, S. Schaltegger
  • Published 29 December 2016
  • Environmental Science, Business
  • Journal of Business Ethics

The increasing strategic importance of environmental, social and ethical issues as well as related performance measures has spurred interest in corporate sustainability performance measurement and management systems. This paper focuses on the balanced scorecard (BSC), a performance measurement and management system aiming at balancing financial and non-financial as well as short and long-term measures. Modifications to the original BSC which explicitly consider environmental, social or ethical…

336 Citations

Highly Influential Citations

22

Background Citations

79

Methods Citations

24

Results Citations

3

336 Citations

Sustainability balanced scorecard architecture and environmental performance outcomes: a systematic review
    Suaad JassemZ. ZakariaA. Azmi

    Environmental Science, Business

  • 2021

The holistic model proposed in the current study may pave the path for decision-makers to achieve superior environmental outcomes, leading to greater satisfaction of stakeholders such as the communities that are impacted by the business operations of an organisation.

Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?
    E. HansenS. Schaltegger

    Business, Environmental Science

  • 2018

It is argued that the existing literature demonstrates that the SBSC management tool can play an important role in corporate sustainability and that the concept as such should not be overloaded.

  • 71
  • Highly Influenced
  • PDF
A study on corporate sustainability performance evaluation and management: The sustainability balanced scorecard
    Ijaz AliSaif SamiN. SenanAsif BaigImran Ahmad Khan

    Business, Environmental Science

    Corporate Governance and Organizational Behavior…

  • 2022

In recent years, more and more companies have noted the significance of addressing serious social and environmental issues, and various sustainability strategies have been implemented to ensure…

  • 5
  • PDF
Sustainability Balanced Scorecard as Cost Accounting Instrument for Small and Medium Sized Companies
    P. Achenbach

    Environmental Science, Business

    SHS Web of Conferences

  • 2021

This paper deals with the sustainability management concept of the Sustainability Balanced Scorecard (SBSC), which is a further development of the Balanced Scorecard (BSC) developed by Kaplan and…

The Integrated Scorecard in support of corporate sustainability strategies.
    Marc Journeault

    Environmental Science, Business

    Journal of environmental management

  • 2016
  • 65
Sustainability balanced scorecard: Four performance perspectives or more?
    Sanda Rašić-JelavićMirna Pajdaković-Vulić

    Environmental Science, Business

    Strategic Management

  • 2021

This paper analyzes the Sustainability Balanced Scorecard (SBSC) as a renewed framework for measuring and managing sustainability performance of a company. The paper presents the main characteristics…

Exploring the Effects of Sustainability on Accounting Information Systems: The Role of SBSC
    K. CorsiBrunella Arru

    Environmental Science, Business

  • 2018

In the last twenty years the companies and governments (see the recent directive—2014/95/EU) paid increasing attention to sustainability issues: they gained strategic relevance for the business and…

  • 1
Why Architecture Does Not Matter: On the Fallacy of Sustainability Balanced Scorecards
    Tobias HahnF. Figge

    Business, Environmental Science

  • 2016

In a recent review article published in this journal, Hansen and Schaltegger discuss the architecture of sustainability balanced scorecards (SBSC). They link the architecture of SBSCs to the maturity…

  • 48
Why Architecture Does Not Matter: On the Fallacy of Sustainability Balanced Scorecards
    Tobias HahnF. Figge

    Business, Environmental Science

    Journal of Business Ethics

  • 2016

In a recent review article published in this journal, Hansen and Schaltegger discuss the architecture of sustainability balanced scorecards (SBSC). They link the architecture of SBSCs to the maturity…

  • Highly Influenced
The Role of Sustainability Key Performance Indicators (KPIs) in Implementing Sustainable Strategies
    I. HristovA. Chirico

    Environmental Science, Business

    Sustainability

  • 2019

The role of sustainability dimensions in the value creation process has attracted considerable interest in the scientific academic world in the last two decades. The 2030 Agenda, which fixed the…

  • 114
  • Highly Influenced
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174 References

Pursuing Sustainability with the Balanced Scorecard: Between Shareholder Value and Multiple Goal Optimisation
    E. HansenS. Schaltegger

    Business, Economics

  • 2012

A rising awareness about the limitations of measuring organisational success merely with financial metrics has motivated researchers and practitioners to call for more holistic performance management…

  • 20
  • PDF
Development of a sustainable balanced scorecard framework
    I. NikolaouT. Tsalis

    Business, Environmental Science

  • 2013
  • 107
  • PDF
Sustainability Balanced Scorecard and Business Ethics - Developing a Balanced Scorecard for Integrity Management
    T. BiekerBernhard Waxenberger

    Business, Environmental Science

  • 2002

The Balanced Scorecard (BSC) is being discussed as a possible appropriate conceptual framework for Corporate Social Responsibility (e.g. see Bieker et al., Figge et al., Orssatto et al., 2001). As…

  • 53
  • Highly Influential
  • PDF
The Sustainability Balanced Scorecard – Theory and Application of a Tool for Value-Based Sustainability Management
    F. FiggeTobias HahnS. SchalteggerM. Wagner

    Environmental Science, Business

  • 2002

Kaplan and Norton’s Balanced Scorecard is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely both in practice and…

  • 62
  • PDF
The Sustainability Balanced Scorecard – linking sustainability management to business strategy
    F. FiggeTobias HahnS. SchalteggerM. Wagner

    Business, Environmental Science

  • 2002

The Balanced Scorecard of Kaplan and Norton is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely in both practice and…

  • 1,163
  • Highly Influential
  • PDF
Feasibility of a Responsive Business Scorecard – a pilot study
    F. V. D. WoerdTimo W. M. van den Brink

    Business, Environmental Science

  • 2004

Several authors have pointed at opportunities to develop the well-established Business Balanced Scorecard into a Scorecard that enables companies to integrate sustainability into their strategy.…

  • 142
  • PDF
A framework development to evaluate the needs of SMEs in order to adopt a sustainability-balanced scorecard
    T. TsalisI. NikolaouE. GrigoroudisK. Tsagarakis

    Business, Environmental Science

  • 2013

Recently, many scholars have proposed the sustainability-balanced scorecard (S-BSC) as an essential strategic management tool and suitable approach for evaluating corporate sustainability because of…

  • 33
Managing Corporate Social Responsibility by using the “Sustainability-Balanced Scorecard”
    C. GminderT. Bieker

    Business, Environmental Science

  • 2002

In practice, many problems occur when companies try to introduce and realise Corporate Social Responsibility (CSR). Of course, phrasing policies, codes of conduct etc. are an essential first step in…

  • 17
  • PDF
Integrating greenness into a balanced scorecard in a food processing company
    Aapo LänsiluotoM. Järvenpää

    Business, Environmental Science

  • 2012

Purpose – The purpose of this paper is to investigate how and why a case company integrated an environmental management system (EMS) into a performance management system (PMS), specifically a…

  • 10
  • PDF
Managerial mindsets and performance measurement systems of CSR‐related intangibles
    C. ParisiKai Hockerts

    Business

  • 2008

Purpose – The purpose of this one‐company case study is to investigate the possible use of causal maps in the performance management and measurement of corporate social responsibility (CSR) related…

  • 35

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    [PDF] The Sustainability Balanced Scorecard: A Systematic Review of Architectures | Semantic Scholar (2024)

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