Conceptual Design of the Sustainability Balanced Scorecard - A Synthesis of the Literature

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bachelor_Nordström_Malin_2022.pdf (443.13 KB)

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School of Business | Bachelor's thesis
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2022

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Laskentatoimen laitos

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Mcode

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Laskentatoimi

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en

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24+5

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Abstract

In this synthesis of the literature, I analyze prior academic research focused on the integration of sustainability dimensions into the Balanced Scorecard. The focus of this work is mostly on the conceptual approaches suggested for the design of a Sustainability Balanced Scorecard, and the aim is to establish some criteria regarding which approach to choose in practice and thus provide support for decision-making concerning performance management and control systems. Based on the synthesis of literature, it can be concluded that the Balanced Scorecard serves as a useful tool for sustainability management and is customizable for the specific purpose of a business unit. However, prior research seems to lack clarity on the criteria to be used for determining the appropriate approach. The controversial arguments in prior literature call for more detailed research, and especially insights from empirical research could be valuable in the future.

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Thesis advisor

Myllymäki, Emma-Riikka

Keywords

balanced scorecard, sustainability balanced scorecard, sustainability performance, corporate sustainability

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https://urn.fi/URN:NBN:fi:aalto-202206264257

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[kand] Kauppakorkeakoulu / BIZ (Open Access)