โ Scribed by Graham Hubbard
No coin nor oath required. For personal study only.
Measuring organizational performance is difficult, especially when what has to be measured keeps changing. Sustainability concepts have dramatically widened the scope of measurement options and leading organizations are grappling with sustainability reporting, but there is no sign of consensus on a common reporting standard and the competing frameworks are impossibly complex. This paper recognizes that measuring sustainable performance has to be conceptually based but simplified to be practically useful. It proposes a stakeholderโbased, Sustainable Balanced Scorecard (SBSC) conceptual framework coupled with a singleโmeasure Organizational Sustainability Performance Index to integrate the measures in the SBSC. The Index helps make sustainable organizational performance measurable and accessible to stakeholders. Copyright ยฉ 2006 John Wiley & Sons, Ltd and ERP Environment.
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