Promotion and evolution of sustainability performance measurement systems from a perspective of business process management

Abstract

If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to create a conceptual proposal that considers the relevant aspects to guide the promotion and evolution of corporate sustainability performance measurement systems (SPMSs) from a perspective of business process management. Design/methodology/approach -This study is divided into two phases. The first phase is a literature review with the study question was, "Which aspects need to be considered for promoting and evolving SPMS with a focus on business processes?" The second phase involved comparing these approaches and presenting a conceptual proposal with the relevant aspects for promoting and evolving a corporate SPMS. Findings -In the literature review, the following aspects were considered relevant to promoting sustainability: strategy, integration, stakeholders, evolution over time and business processes. The conceptual proposal found each aspect relevant and complementary presented consideration for each, forming one SPMS pentagon.Research limitations/implications -The comparison between the approaches is conceptual. Practical implications -This study can help organizations address the evolution of their measurement systems systemically. Originality/value -The summaries of the main considerations and evaluation issues provide starting points for organizations, researchers and students involved in sustainability-related matters. The discussion presented here can help organizations identify the strengths and weaknesses of their measurement systems and provide a basis for the promotion and implementation of improvements.

Rethinking the Way of Doing Business: A Reframe of Management Structures for Developing Corporate Sustainability

“…Corporate Sustainability performance [44][45][46][47][48][49] Corporate Sustainability and strategic management [34,50,51] Sustainable business models [49,52] Corporate Sustainability reporting [13,30,53,54] Corporate Sustainability frameworks, tools and practices [55][56][57][58][59][60][61][62][63][64] Sustainable supply chain [65] Environmental Corporate Sustainability [66,67] Adopting Corporate Sustainability in specific countries/regions [68,69] Table 1 presents the literature reviews in CS grouped in seven key areas of research. These literature reviews are fundamentally important to advance the state of the art in CS; however, they have specific focus on certain areas of CS research.…”

Business Process Management: Terms, Trends and Models

“…The benefits of having a measuring system will decrease with time if they do not reflect the changes in organizational processes. If there is a lack of focus and update in business processes, the decision-makers and the main interested parties will find it hard to determine if the company is achieving continuous progress towards its strategic goals [14]. A measuring system is crucial in management processes for providing assessment and spreading success stories for motivational purposes, evaluating progress, allocating and redistributing resources, and instilling a continuous improvement system for the ES life cycle [17].…”

Discutindo sustentabilidade no contexto de negócios e em relatórios de desempenho: análise de estudos de caso brasileiros

“…A performance measurement system is the basis for decision-making, because it quantifies the efficiency and effectiveness of past actions through the collection, analysis, interpretation and dissemination of appropriate data (Neely, 1998). Recent discussions on sustainable development indicated the potential to further explore the challenges and solutions of incorporating sustainability into corporate performance measurement systems (Escrig-Olmedo et al, 2017;Pádua & Jabbour, 2015). Although proposals of sustainability indicators, for example, by the Global Reporting Initiative (GRI) and the technical indicators of life cycle assessment (LCA), there are still gaps in the literature.…”