Sustainability Reporting as a Challenge for Performance Measurement: Literature Review

2014
Lina Klovienė, Maria-Teresa Speziale

This paper aims to provide a systematic literature review of scientific works on the integration of performance measurement (PM) and sustainability reporting (SR) applying content analysis. The research question is how performance measurement system (PMS) could help to ensure an effective sustainability reporting. The literature review shows the relationship between PMS and sustainability reporting in terms of integrated purpose, measurements and actors/ownership in supporting the decision-making process at different stages: planning, control, and reporting.

Atslēgas vārdi
Performance measurement, social and environmental reporting, sustainability reporting, triple bottom line
DOI
10.7250/eb.2014.019

Klovienė, L., Speziale, M. Sustainability Reporting as a Challenge for Performance Measurement: Literature Review. Ekonomika un uzņēmējdarbiba. Nr.26, 2014, 44.-53.lpp. ISSN 2256-0386. e-ISSN 2256-0394. Pieejams: doi:10.7250/eb.2014.019

Publikācijas valoda
English (en)