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

Author

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  • 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
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    References listed on IDEAS

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    1. World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808.
    2. 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.
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    Cited by:

    1. 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.
    2. 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.
    3. 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.
    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. 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.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. 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.

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