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Cited by 1,245Accounting and Organizational ManagementQuality and Management SystemsCorporate Governance and Management

The DOI matches its Crossref record; 32 of the 33 references it cites were found in a registry or an index.

The Sustainability Balanced Scorecard—Linking sustainability management to business strategy

Figge, Frank, Hahn, Tobias, Schaltegger, Stefan, Wagner, Marcus·2002·Business Strategy and the Environment
DOI 10.1002/bse.339
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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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Show all 33 references

Research works printed but not linked: 13

  1. 10.2307/258888 · DOI
  2. Czymmeck F, 2001, Die Bedeutung der Balanced Scorecard im Rahmen eines auf Kennzahlen basierenden Umwelt‐Controlling
  3. Fahrbach M, 2000, Strategische Umweltcontrolling mit Hilfe der Balanced Scorecard, UmweltWirtschaftsForum, 8, 41
  4. Figge F, 2001, Wertschaffendes Umweltmanagement
  5. Figge F, 2000, What is ‘Stakeholder Value’? Developing a Catchphrase into a Benchmarking Tool
  6. Herzberg F, 1999, The Motivation to Work
  7. Hill W, 1985, Betriebswirtschaftslehre als Management‐ und Führungslehre, 111
  8. Kaplan R, 1996, The Balanced Scorecard: Translating Strategies into Action
  9. Radcliffe M, 1999, Using the Balanced Scorecard to Develop Metrics for Sustainable Development
  10. 10.2307/259248 · DOI · Paper page
  11. Sturm A, 2000, Performance Measurement und Environmental Performance Measurement – Entwicklung eines Controllingmodells zur unternehmensinternen Messung der betrieblichen Umweltleistung
  12. Wagner M, 2001, A Review of Empirical Studies Concerning the Relationship Between Environmental and Economic Performance
  13. Zadek S, 1999, Stalking sustainability, Greener Management International, 26, 1

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Metadata

Authors
Figge, F., Hahn, T., Schaltegger, S., & Wagner, M.
Affiliations
University of Lübeck (DE)
Corresponding author
Hahn, Tobias
ORCID
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
DOI
10.1002/bse.339
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
Licence
onlinelibrary.wiley.com/termsAndConditions#vor (vor, 8 d)
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 › Accounting › 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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