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Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use

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  • Chiara Mio
  • Antonio Costantini
  • Silvia Panfilo

Abstract

This article focuses on the sustainability balanced scorecard (SBSC) as a performance measurement and management control tool that can play an essential role in driving companies towards sustainability goals. According to previous studies, research on the SBSC can be structured into the stages of design, implementation, use and evolution. This study aims to systematise knowledge on the use stage. Specifically, it addresses the determinants affecting SBSC use, the approaches that companies employ in SBSC application and the outcomes it generates in terms of the effects on sustainability control and management. The research was conducted through a systematic literature review considering 65 articles published in ABS‐ranked journals in the period 2000–2020. Findings add to the body of literature on the SBSC in management and accounting fields, providing an overview of current research, mapping research streams, indicating potential future research avenues and highlighting some managerial implications.

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  • 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.
    • Handle: RePEc:wly:corsem:v:29:y:2022:i:2:p:367-384
    DOI: 10.1002/csr.2206
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    4. Cosa, Marcello & Urban, Boris, 2023. "A systematic review of performance measurement systems and their relevance to social enterprises," OSF Preprints 6ft2p, Center for Open Science.
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