IDEAS home Printed from https://ideas.repec.org/a/pal/jorsoc/v62y2011i7d10.1057_jors.2010.69.html
   My bibliography  Save this article

Methodological proposal for business sustainability management by means of the Balanced Scorecard

Author

Listed:
  • R Chalmeta

    (Grupo Integración y Re-Ingeniería de Sistemas, Universitat Jaume I, Av. Vicent Sos Baynat s/n)

  • S Palomero

    (Grupo Integración y Re-Ingeniería de Sistemas, Universitat Jaume I, Av. Vicent Sos Baynat s/n)

Abstract

Organisations are becoming increasingly aware of the need to include the concepts of economic, social and environmental sustainability within their different management models. To help them achieve this, they have a number of different CSR management tools available to them. However, despite offering recommendations on how and where to contemplate the concepts of sustainability within organisations, such instruments do not define a set of guidelines or a structured framework for implementing those concepts. Accordingly, the aim of this paper is to enhance one of the tools that is most widely known and used in strategic management, the Balanced Scorecard, so that the concepts of sustainability can be implemented within the strategy and the day-to-day management of the enterprise. To do so, the case methodology was applied to 16 organisations in order to obtain what could be called a Sustainable Balanced Scorecard.

Suggested Citation

  • R Chalmeta & S Palomero, 2011. "Methodological proposal for business sustainability management by means of the Balanced Scorecard," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 62(7), pages 1344-1356, July.
    • Handle: RePEc:pal:jorsoc:v:62:y:2011:i:7:d:10.1057_jors.2010.69
    DOI: 10.1057/jors.2010.69
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1057/jors.2010.69
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1057/jors.2010.69?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Frank Figge & Tobias Hahn & Stefan Schaltegger & Marcus Wagner, 2002. "The Sustainability Balanced Scorecard – linking sustainability management to business strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 11(5), pages 269-284, September.
    2. World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lee, Ki-Hoon & Farzipoor Saen, Reza, 2012. "Measuring corporate sustainability management: A data envelopment analysis approach," International Journal of Production Economics, Elsevier, vol. 140(1), pages 219-226.
    2. Regina F. Bento & Lasse Mertins & Lourdes F. White, 2017. "Ideology and the Balanced Scorecard: An Empirical Exploration of the Tension Between Shareholder Value Maximization and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 142(4), pages 769-789, June.
    3. Chiara Mio & Antonio Costantini & Silvia Panfilo, 2022. "Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 367-384, March.
    4. Erlin Trisyulianti & Budhi Prihartono & Made Andriani & Kadarsah Suryadi, 2023. "A conceptual framework for a value‐based sustainability balanced scorecard," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1536-1552, June.
    5. Kuo-Jui Wu & Qing Chen & Yun Qi & Xiaoyue Jiang & Shuo Gao & Ming-Lang Tseng, 2019. "Sustainable Development Performance for Small and Medium Enterprises Using a Fuzzy Synthetic Method-DEMATEL," Sustainability, MDPI, vol. 11(15), pages 1-25, July.
    6. Naila Fares & Jaime Lloret & Vikas Kumar & Sander de Leeuw & Liz Barnes, 2024. "Optimisation of multi‐tier supply chain distribution networks with corporate social responsibility concerns in fast‐fashion retail," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 311-330, January.
    7. Erik G. Hansen & Stefan Schaltegger, 2016. "The Sustainability Balanced Scorecard: A Systematic Review of Architectures," Journal of Business Ethics, Springer, vol. 133(2), pages 193-221, January.
    8. Ricardo Chalmeta & José-Eduardo Barqueros-Muñoz, 2021. "Using Big Data for Sustainability in Supply Chain Management," Sustainability, MDPI, vol. 13(13), pages 1-25, June.
    9. Ivo Hristov & Antonio Chirico & Andrea Appolloni, 2019. "Sustainability Value Creation, Survival, and Growth of the Company: A Critical Perspective in the Sustainability Balanced Scorecard (SBSC)," Sustainability, MDPI, vol. 11(7), pages 1-19, April.
    10. Ivo Hristov & Antonio Chirico & Francesco Ranalli, 2022. "Corporate strategies oriented towards sustainable governance: advantages, managerial practices and main challenges," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 75-97, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chen, Lujie & Olhager, Jan & Tang, Ou, 2014. "Manufacturing facility location and sustainability: A literature review and research agenda," International Journal of Production Economics, Elsevier, vol. 149(C), pages 154-163.
    2. Giacomo Fabietti & Francesca Trovarelli, 2016. "The role of Eco-control in the implementation of Sustainable Business Models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 141-172.
    3. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    4. Kittiya Yongvanich & James Guthrie, 2006. "An extended performance reporting framework for social and environmental accounting," Business Strategy and the Environment, Wiley Blackwell, vol. 15(5), pages 309-321, September.
    5. Graham Hubbard, 2009. "Measuring organizational performance: beyond the triple bottom line," Business Strategy and the Environment, Wiley Blackwell, vol. 18(3), pages 177-191, March.
    6. Chandra, Dheeraj & Kumar, Dinesh, 2021. "Evaluating the effect of key performance indicators of vaccine supply chain on sustainable development of mission indradhanush: A structural equation modeling approach," Omega, Elsevier, vol. 101(C).
    7. Steve Elliot, 2013. "A Transdisciplinary Exploratory Model of Corporate Responses to the Challenges of Environmental Sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 22(4), pages 269-282, May.
    8. Carolina Villamil & Sophie Hallstedt, 2021. "Sustainabilty integration in product portfolio for sustainable development: Findings from the industry," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 388-403, January.
    9. Samara da Silva Neiva & Ramaswamy Arun Prasath & Wellyngton Silva de Amorim & Mauricio de Andrade Lima & Samuel Borges Barbosa & João Marcelo Pereira Ribeiro & Flávio Ceci & Jonas Schneider & André Bo, 2021. "Sustainable urban development: Can the balanced scorecard contribute to the strategic management of sustainable cities?," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(6), pages 1155-1172, November.
    10. Björn Christensen & Alexander Himme, 2017. "Improving environmental management accounting: how to use statistics to better determine energy consumption," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 227-243, May.
    11. Rupert J. Baumgartner & Thomas Winter, 2014. "The Sustainability Manager: A Tool for Education and Training on Sustainability Management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(3), pages 167-174, May.
    12. Massimiliano Bonacchi & Leonardo Rinaldi, 2007. "DartBoards and Clovers as new tools in sustainability planning and control," Business Strategy and the Environment, Wiley Blackwell, vol. 16(7), pages 461-473, November.
    13. Rick Edgeman & Jacob Eskildsen, 2014. "Modeling and Assessing Sustainable Enterprise Excellence," Business Strategy and the Environment, Wiley Blackwell, vol. 23(3), pages 173-187, March.
    14. Friederike Neugebauer & Frank Figge & Tobias Hahn, 2016. "Planned or Emergent Strategy Making? Exploring the Formation of Corporate Sustainability Strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 25(5), pages 323-336, July.
    15. Stefan Seuring, 2004. "Industrial ecology, life cycles, supply chains: differences and interrelations," Business Strategy and the Environment, Wiley Blackwell, vol. 13(5), pages 306-319, September.
    16. CHEN, Helen S.Y., 2020. "Designing Sustainable Humanitarian Supply Chains," OSF Preprints m82ar, Center for Open Science.
    17. Denise Ravet, 2011. "Lean production: the link between supply chain and sustainable development in an international environment," Post-Print hal-00691666, HAL.
    18. Mara Del Baldo, 2012. "Corporate social responsibility and corporate governance in Italian SMEs: the experience of some “spirited businesses”," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(1), pages 1-36, February.
    19. Michael Howes & Liana Wortley & Ruth Potts & Aysin Dedekorkut-Howes & Silvia Serrao-Neumann & Julie Davidson & Timothy Smith & Patrick Nunn, 2017. "Environmental Sustainability: A Case of Policy Implementation Failure?," Sustainability, MDPI, vol. 9(2), pages 1-17, January.
    20. Parnphumeesup, Piya & Kerr, Sandy A., 2011. "Stakeholder preferences towards the sustainable development of CDM projects: Lessons from biomass (rice husk) CDM project in Thailand," Energy Policy, Elsevier, vol. 39(6), pages 3591-3601, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:jorsoc:v:62:y:2011:i:7:d:10.1057_jors.2010.69. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave-journals.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.