Jassem, Suaad and Zakaria, Zarina and Che Azmi, Anna Azriati (2022) Sustainability balanced scorecard architecture and environmental performance outcomes: A systematic review. International Journal of Productivity and Performance Management, 71 (5). pp. 1728-1760. ISSN 1741-0401, DOI https://doi.org/10.1108/IJPPM-12-2019-0582.
Full text not available from this repository.Abstract
Purpose: This study aims to assess the current state of research on the use of sustainability balanced scorecards (SBSCs), as they relate to environmental performance-related outcomes. It also seeks to present a conceptual framework proposing relationships between SBSC and environmental performance. Design/methodology/approach: This paper conducts a systematic literature review of articles published in double-blind peer-reviewed journals that are listed on Scopus and/or Web of Science databases. Findings: The first part of the paper reveals that two architectures of SBSC appear to be dominant in the literature (SBSC-4 where sustainability parameters are integrated with the four perspectives of the balanced scorecard and SBSC-5 where sustainability is shown as an additional standalone fifth perspective). The next part of the paper presents a conceptual model relating SBSC as decision-making tools to environmental performance outcomes. The paper also indicates that SBSC knowledge mediates the above relationships. Furthermore, based on the theory of expert competence, the presence of experts possibly moderates the relationship between SBSC architecture and environmental performance outcomes. Research limitations/implications: The literature indicates a lack of consensus on establishing a clear linkage on the relationship between SBSC architecture and environmental performance outcomes. As a result, a holistic conceptual framework where SBSC knowledge acts as a mediator and presence of experts as a moderator may be able to provide a more consistent relationship between SBSC architecture and environmental performance outcomes. Practical implications: The conceptual framework proposed provides factors to be considered by decision makers, for effective outcomes when aiming to achieve environmental stewardship objectives. Social implications: Environmental performance by business organisations have come under close scrutiny of stakeholders. As a result, the holistic model proposed in the current study may pave the path for decision-makers to achieve superior environmental outcomes, leading to greater satisfaction of stakeholders such as the communities that are impacted by the business operations of an organisation. Originality/value: This is the first paper to propose a model for future research regarding the link between SBSC and environmental performance outcomes – with expert managers acting as moderators and SBSC knowledge acting as a mediator. © 2022, Emerald Publishing Limited.
| Item Type: | Article |
|---|---|
| Funders: | None |
| Uncontrolled Keywords: | SBSC; Sustainability balanced scorecard architecture; Environmental performance outcomes; Sustainability balanced scorecard knowledge; Expert managers |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Faculty of Business and Economics |
| Depositing User: | Ms. Juhaida Abd Rahim |
| Date Deposited: | 30 Oct 2023 01:42 |
| Last Modified: | 30 Oct 2023 01:42 |
| URI: | http://eprints.um.edu.my/id/eprint/43531 |
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