A systematic literature review towards a conceptual framework for integrating sustainability performance into business

Morioka, Sandra Naomi; de Carvalho, Marly Monteiro

doi:10.1016/j.jclepro.2016.01.104

Cited by 347Environmental Sustainability in BusinessSustainability and Innovation in BusinessCorporate Social Responsibility Reporting

A systematic literature review towards a conceptual framework for integrating sustainability performance into business

Morioka, Sandra Naomi, de Carvalho, Marly Monteiro·2016·Journal of Cleaner Production

DOI 10.1016/j.jclepro.2016.01.104

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Abstract

Several publications approach the subject of corporate sustainability performance, considering this background, the present research conducts a systematic literature review based on 261 papers towards a conceptual framework for integrating sustainability performance into business. Moreover, it aims at structuring the literature on corporate sustainability performance to highlight its main contributions and gaps. Data analysis initiates with a descriptive statistics of the sample, including yearly distribution, main journals, and most cited papers. It is followed by the delimitation of each sustainability performance approach of measurement, management and reporting and the cross analysis among them. Finally, a conceptual framework is proposed to address the integration of sustainability performance into business. This framework is composed by three levels. The first represents the principles for corporate sustainability to guide decision-making driven by collective values. The second level includes the core sustainable business elements, which are processes and practices, capabilities, offerings and contributions to sustainable development. At the third level, the context factors represent the internal and external aspects that affect the previous levels.

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Up to now, SP management has been mostly related to environmental performance management, promoting initiatives to prevent, mitigate, or control negative environmental impacts, and compliance with regulation.
“Up to now, SP management has been mostly related to environmental performance management, promoting initiatives to prevent, mitigate, or control negative environmental impacts, and compliance with regulation [30].”
From Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration? (2018) · cites this paper as [30]

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Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration?
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Authors: Morioka, S. N., & de Carvalho, M. M.
Affiliations: Universidade de São Paulo (BR)
Corresponding author: Morioka, Sandra Naomi
ORCID: Morioka, Sandra Naomi
Venue: Journal of Cleaner Production
Publisher: Elsevier BV
Published: 2016-11
Volume: 136
Pages: 134-146
ISSN: 0959-6526 (ISSN-L)
DOI: 10.1016/j.jclepro.2016.01.104
OpenAlex: W2273607023
Cited by: 347
References: 182
Citations by year: 2026: 27 · 2025: 33 · 2024: 39 · 2023: 37 · 2022: 34 · 2021: 50 · 2020: 41 · 2019: 35 · 2018: 26 · 2017: 18 · 2016: 7
FWCI: 7.26
Type: journal article
Language: en
Open access: closed
Licence: www.elsevier.com/tdm/userlicense/1.0/ (tdm)
Locations: Journal of Cleaner Production (publishedVersion)
Funders: National Counsel of Technological and Scientific Development (CNPq)
Coordination for the Improvement of Higher Education Personnel (CAPES)
Topics: Social Sciences › Business, Management and Accounting › Marketing › Environmental Sustainability in Business
Social Sciences › Business, Management and Accounting › Management of Technology and Innovation › Sustainability and Innovation in Business
Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
Keywords: corporate sustainability performance, sustainability performance measurement, sustainability reporting, conceptual framework, sustainable business practices, sustainable development, corporate decision-making, contextual factors

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A systematic literature review towards a conceptual framework for integrating sustainability performance into business

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