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Sustainability Balanced Scorecard: Systematic Literature Review

Author

Listed:
  • Amélia Silva

    (CEOS.PP, ISCAP, Polytechnic of Porto, 4465-004 Matosinhos, Portugal)

  • Isabel Maldonado

    (CEOS.PP, ISCAP, Polytechnic of Porto, 4465-004 Matosinhos, Portugal)

  • Manuel da Silva

    (CEOS.PP, ISCAP, Polytechnic of Porto, 4465-004 Matosinhos, Portugal)

  • Catarina Cepeda

    (CEOS.PP, ISCAP, Polytechnic of Porto, 4465-004 Matosinhos, Portugal)

Abstract

Sustainability has become one of the main drivers of organizational performance. This study investigates the integration of sustainability with the balanced scorecard (BSC) as a framework for translating environmental management strategy into organizational performance. This review also seeks to map sustainability balanced scorecard (SBSC) research, clarifying its current role and identifying gaps and opportunities for future research. To achieve this, we sourced and reviewed 247 publications from the Web of Science index, corresponding to 129 scientific journals and 57 conference proceedings. Our analysis included content analysis and bibliometric analysis performed using the R packages Bibliometrix (version: 4.3.5), Biblioshiny, and CiteSpace (6.3.R1 Basic). The findings revealed that the SBSC enhances organizational capacity to align sustainability with strategic objectives, although significant implementation barriers remain, such as the selection of appropriate sustainability indicators and organizational resistance. This study contributes to advancing the theoretical and practical understanding of the SBSC while offering pathways for future research and application across sectors.

Suggested Citation

  • Amélia Silva & Isabel Maldonado & Manuel da Silva & Catarina Cepeda, 2025. "Sustainability Balanced Scorecard: Systematic Literature Review," JRFM, MDPI, vol. 18(6), pages 1-27, June.
    • Handle: RePEc:gam:jjrfmx:v:18:y:2025:i:6:p:324-:d:1677283
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    References listed on IDEAS

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    1. César Álvarez Pérez & Vicente Rodríguez Montequín & Francisco Ortega Fernández & Joaquín Villanueva Balsera, 2017. "Integrating Analytic Hierarchy Process (AHP) and Balanced Scorecard (BSC) Framework for Sustainable Business in a Software Factory in the Financial Sector," Sustainability, MDPI, vol. 9(4), pages 1-16, March.
    2. 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.
    3. Adams, Carol A. & Frost, Geoffrey R., 2008. "Integrating sustainability reporting into management practices," Accounting forum, Elsevier, vol. 32(4), pages 288-302.
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