A literature review on the possible benefits surrounding Sustainability Performance Measurement

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School of Business | Bachelor's thesis
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Date

2022

Department

Laskentatoimen laitos

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Mcode

Degree programme

Laskentatoimi

Language

en

Pages

19+7

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Abstract

In the last decade, organizations have faced an increasing amount of pressure to make sustainable decisions and to improve their sustainability performance. A large part of stakeholders are not satisfied with stories regarding sustainability, which has increased the demand for sustainability-related data. This additional pressure is forcing companies to integrate sustainability as a part of their performance measurement. There is a common understanding that improved sustainability performance can also lead to other benefits, such as improved financial performance, however there are inconsistencies in the previous literature. The purpose of this study was to add clarity on the possible benefits and challenges surrounding sustainability performance measurement. One of the key findings of this literature review was that the benefits of sustainability performance measurement are highly dependent on other factors such as, public visibility of the company, its reputation, size, and the cultural differences surrounding sustainability issues. The number of sustainability-related studies published on a yearly basis has been rising for a long time, however there are still a lot of unanswered questions regarding the benefits surrounding sustainability performance measurement due to its complex nature.

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Thesis advisor

Taussi, Thomas

Keywords

sustainability, corporate sustainability, performance measurement, sustainability performance measurement

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https://urn.fi/URN:NBN:fi:aalto-202302051956

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