The Sustainability Balanced Scorecard—Linking sustainability management to business strategy
Abstract
The Balanced Scorecard of Kaplan and Norton is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely in both practice and research. By linking operational and non‐financial corporate activities with causal chains to the firm's long‐term strategy, the Balanced Scorecard supports the alignment and management of all corporate activities according to their strategic relevance. The Balanced Scorecard makes it possible to take into account non‐monetary strategic success factors that significantly impact the economic success of a business. The Balanced Scorecard is thus a promising starting‐point to also incorporate environmental and social aspects into the main management system of a firm. Sustainability management with the Balanced Scorecard helps to overcome the shortcomings of conventional approaches to environmental and social management systems by integrating the three pillars of sustainability into a single and overarching strategic management tool. After a brief discussion of the different possible forms of a Sustainability Balanced Scorecard the article takes a closer look at the process and steps of formulating a Sustainability Balanced Scorecard for a business unit. Before doing so, the basic conventional approach of the Balanced Scorecard and its suitability for sustainability management will be outlined in brief. Copyright © 2002 John Wiley & Sons, Ltd and ERP Environment.
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To promote corporate SP means that sustainable development challenges must be incorporated through operational practices and business strategy.
“To promote corporate SP means that sustainable development challenges must be incorporated [103,104] through operational practices [105] and business strategy [106].”
From Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration? (2018) · cites this paper as [106]
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Kumar, S., Lim, W. M., Sureka, R., Jabbour, C. J. C., & Bamel, U. K. (2023) · Review of Managerial Science · doi:10.1007/s11846-023-00700-6 · Cited by 148 · see citing works
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Multinational Enterprise Strategies for Addressing Sustainability: the Need for Consolidation
Burritt, R. L., Christ, K. L., Rammal, H. G., & Schaltegger, S. (2018) · Journal of Business Ethics · doi:10.1007/s10551-018-4066-0 · Cited by 145 · see citing works
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- Authors
- Figge, F., Hahn, T., Schaltegger, S., & Wagner, M.
- Affiliations
- University of Lübeck (DE)
- Corresponding author
- Hahn, Tobias
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2002-09
- Volume
- 11
- Issue
- 5
- Pages
- 269-284
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W2166776740
- Cited by
- 1,245
- References
- 33
- Citations by year
- 2026: 60 · 2025: 59 · 2024: 49 · 2023: 77 · 2022: 81 · 2021: 88 · 2020: 74 · 2019: 76 · 2018: 80 · 2017: 74 · 2016: 82 · 2015: 61 · 2014: 78 · 2013: 76 · 2012: 48
- FWCI
- 13.45
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Business Strategy and the Environment (publishedVersion)
- Multilingual Matters (Channel View Publications) (submittedVersion)
- Research Portal (Queen's University Belfast) (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Social Sciences › Business, Management and Accounting › Strategy and Management › Quality and Management Systems
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Management
- Keywords
- sustainability balanced scorecard, balanced scorecard, sustainability management, business strategy, environmental management systems, social management system, triple bottom line, strategic management, non-financial indicators
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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