Sustainable performance assessment: A systematic literature review

Abstract

Current development trends are driving ubiquitous sustainability requirements, pushing organizations to achieve new sustainability goals and targets. To this effect, continuous and continual performance measurements are the key to any business-related success. Therefore, the sustainable performance of an organization can be defined as the performance that takes a long time to achieve its goals. The outcome is a well-balanced balance of context, strategy, management processes, resources, and intangibles especially since it is closely related to the notion of sustainable development (TBL). The goal of this paper is two-fold. Firstly, a systematic literature review is conducted to highlight the importance and the need to assess the three pillars of sustainability and, finally, to encircle the sustainability concept by identifying the most used techniques and approaches in its evaluation. This paper can be considered as basic support for future studies in the application of sustainable performance measurement/assessment systems.

Strategic management accounting and sustainable performance: The serial mediating role of business strategies and competitiveness

“…Today's business is being reshaped by several forces, including economic expansion, laws and regulations, and dataset development spearheaded by rapid digital transformation. These dynamic challenges have heightened the competitive intensity in various industries and operating models (Farida and Setiawan, 2022;Ogunleye et al, 2021) that propel businesses to adjust operational goals to meet the current economic, social, and environmental requirements (Farchi et al, 2021). Firms strive to develop new approaches to assess how much more sustainable value is added to contribute to a significant impact on three main realms of corporate sustainability: economic prosperity, social equity, and environmental integrity to achieve business-related success.…”

Improvement and Implementation of Sustainable Key Performance Indicators in Supply Chain Management: The Case of a Furniture Firm

“…The automatically updated KPI, which has many aspects and is seen as a priority area, offers businesses the opportunity for managerial integration and expansion [11]. When it comes to ensuring sustainable performance, the processes carried out in the enterprises are the key to success [12], [13]. In this context, company managers who focus on success agree on integrating sustainable performance into implementation processes [12], [14], [15].…”

“…When it comes to ensuring sustainable performance, the processes carried out in the enterprises are the key to success [12], [13]. In this context, company managers who focus on success agree on integrating sustainable performance into implementation processes [12], [14], [15]. Limited practice and case need for sustainable performance Performance measurement system for enterprises remains the subject of research [16].…”