Mapping the links of corporate sustainability sustainability balanced scorecards as a tool for sustainability Performance measurement and management

Abstract

Sustainability performance management is a newly emerging term and area in the debate about business and corporate social responsibility. It aims to addressing the social, environmental and economic (performance) aspects of corporate management in general and corporate sustainability management in particular. The management of sustainability performance in all its perspectives and facets requires a sound management framework which, on the one hand, links environmental and social management with competitive strategy and business management and, on the other, integrates environmental and social information with economic business information. This chapter discusses how Sustainability Balanced Scorecards as a strategic information and management approach play a role in this and what empirical evidence there is for this approach being successful in practice. In addition, links to sustainability accounting as a supporting measurement approach and sustainability reporting as a communication and reporting instrument are established.