Managing sustainability performance measurement and reporting in an integrated manner: Sustainability accounting as the link between the sustainability balanced scorecard and sustainability reporting

Abstract

Sustainability performance management is a newly emerging term in the debate about business and corporate social responsibility. It aims at addressing the social, environmental and economic (performance) aspects of corporate management in general, and of corporate sustainability management in particular. The management of sustainability performance in all of its perspectives and facets requires a sound management framework which on the one hand links environmental and social management with the business and competitive strategy and management and, on the other hand, integrates environmental and social information with economic business information and sustainability reporting. This article addresses the link between the Sustainability Balanced Scorecard as a strategic information and management approach, sustainability accounting as a supporting measurement approach, and sustainability reporting for communication and reporting.