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Purpose -The purpose of this one-company case study is to investigate the possible use of causal maps in the performance management and measurement of corporate social responsibility (CSR) related intangibles.Design/methodology/approach -In order to test the suitability of the chosen model, a combined research approach was selected. The combination of inductive and deductive approaches resulted in the most advantageous in order to test the research hypotheses. The pharmaceutical industry was targeted as a noteworthy case study for CSR investment. Novo Nordisk, a leading firm within the pharmaceutical industry, was chosen due to its outstanding corporate social performance (Dow Jones sustainability index STOXX and the Ethibel Sustainability Index).Findings -The use of causal maps at Novo Nordisk is expected to improve the selection of indicators for the company's performance measurement system, so that a financial evaluation of the returns of investments aimed at increasing the value of CRS related intangibles can be made.Practical implications -The use of causal maps aims to systematically internalise the positive financial effect of investment into CSR related intangibles. In this way the quality of existing performance measurement systems of companies are expected to improve.Originality/value -This research contributes to CSR and performance measurement literature by analysing the use of causal maps in order to define indicators for CSR related intangibles, to be included in the company's multidimensional performance measurement models.

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PurposeThis paper aims to explore the role of performance measurement systems as technologies of government for the assessment and management of the effects of COVID-19 in the context of six cities involved in a large European project.Design/methodology/approachBased on the field study of a large European project, this paper relies on a comparative case study research approach (Yin, 2003). This research design allows insights into the role of central and local key performance indicators (KPIs) in managing the ongoing pandemic.FindingsThis paper explores the role of accounting in the assessment of the COVID-19 pandemic. Its findings illustrate how the “adjudicating” and “territorialising” roles (Miller and Power, 2013) of local and central accounting technologies rendered the COVID-19 pandemic calculable.Originality/valueThis paper connects central and local performance management systems in the context of the COVID-19 pandemic. It relies on a governmentality approach to discuss how different programmes and the relative KPIs were impacted by the ongoing global crisis.