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Evaluating environmental and social performance of large Portuguese companies: a balanced scorecard approach

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  • Idalina Dias‐Sardinha
  • Lucas Reijnders

Abstract

A thematic balanced scorecard format was used to address environmental and social performance evaluation of 13 large companies operating in Portugal. Financial aspects of environmental and social company activities are also included. Companies were categorized as to their actual performance status using a predefined performance framework. Three categories were found: compliance with the law while emphasizing pollution control, pollution prevention and eco‐efficiency. Management tools and procedural matters were found to be most relevant for categorization. Often, reported information did not allow for quantitative evaluation of environmental burden reduction. Use of the thematic balanced scorecard format was useful to better understand the strengths and weaknesses of links between objectives and measurements, initiatives and achievements. Improvement as to environmental performance was found to be paralleled by increased social performance, suggesting that a multi‐level ‘sustainability’ performance categorization of these Portuguese companies is feasible. Driving forces for environmental management initiatives were found to differ by category of performance. Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Idalina Dias‐Sardinha & Lucas Reijnders, 2005. "Evaluating environmental and social performance of large Portuguese companies: a balanced scorecard approach," Business Strategy and the Environment, Wiley Blackwell, vol. 14(2), pages 73-91, March.
    • Handle: RePEc:bla:bstrat:v:14:y:2005:i:2:p:73-91
    DOI: 10.1002/bse.421
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    6. Inaam M. Al-Zwyalif, 2017. "Using a Balanced Scorecard Approach to Measure Environmental Performance: A Proposed Model," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(8), pages 118-126, August.
    7. Manuel Castelo Branco & Catarina Delgado, 2011. "Research on corporate social responsibility and disclosure in Portugal," Social Responsibility Journal, Emerald Group Publishing, vol. 7(2), pages 202-217, July.
    8. Chaiyawit Muangmee & Zdzisława Dacko-Pikiewicz & Nusanee Meekaewkunchorn & Nuttapon Kassakorn & Bilal Khalid, 2021. "Green Entrepreneurial Orientation and Green Innovation in Small and Medium-Sized Enterprises (SMEs)," Social Sciences, MDPI, vol. 10(4), pages 1-15, April.
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    11. 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.
    12. Dumitrascu Mihaela & Feleagã Liliana & Feleagã Niculae, 2014. "Green Banking In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 617-624, July.
    13. Länsiluoto, Aapo & Järvenpää, Marko, 2010. "Greening the balanced scorecard," Business Horizons, Elsevier, vol. 53(4), pages 385-395, July.
    14. Nurisyal Muhamad & Sofiah Md Auzair & Amizawati Mohd Amir & Md Daud Ismail, 2016. "Measuring Sustainability Performance Measurement System," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 12(3), pages 182-199, JUNE.
    15. Andrea Urbinati & Davide Chiaroni & Paolo Maccarrone & Antonio Messeni Petruzzelli & Federico Frattini, 2022. "A multidimensional scorecard of KPIs for retrofit measures of buildings: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 1968-1979, November.
    16. Aapo Länsiluoto & Marko Järvenpää, 2008. "Environmental and performance management forces," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 184-206, October.
    17. Abdulhamid Rahuma & Sami Fethi, 2022. "A new approach to evaluate environmental strategy: Empirical evidence from international petroleum companies using the balanced scorecard model," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3152-3165, November.
    18. Jau-Yang Liu, 2018. "An Internal Control System that Includes Corporate Social Responsibility for Social Sustainability in the New Era," Sustainability, MDPI, vol. 10(10), pages 1-27, September.
    19. 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.
    20. Ali Saleh Alshebami & Abdullah Hamoud Ali Seraj & Ibrahim A. Elshaer & Abdullah Sultan Al Shammre & Salem Handhal Al Marri & Abdalwali Lutfi & Mostafa Aboulnour Salem & Ashraf Mahrous Nour Zaher, 2023. "Improving Social Performance through Innovative Small Green Businesses: Knowledge Sharing and Green Entrepreneurial Intention as Antecedents," Sustainability, MDPI, vol. 15(10), pages 1-18, May.

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