Green supply chain performance measurement using fuzzy ANP-based balanced scorecard:a collaborative decision-making approach

The purpose of this paper is to delineate a green supply chain (GSC) performance measurement framework using an intra-organisational collaborative decision-making (CDM) approach. A fuzzy analytic network process (ANP)-based green-balanced scorecard (GrBSc) has been used within the CDM approach to assist in arriving at a consistent, accurate and timely data flow across all cross-functional areas of a business. A green causal relationship is established and linked to the fuzzy ANP approach. The causal relationship involves organisational commitment, eco-design, GSC process, social performance and sustainable performance constructs. Sub-constructs and sub-sub-constructs are also identified and linked to the causal relationship to form a network. The fuzzy ANP approach suitably handles the vagueness of the linguistics information of the CDM approach. The CDM approach is implemented in a UK-based carpet-manufacturing firm. The performance measurement approach, in addition to the traditional financial performance and accounting measures, aids in firms decision-making with regard to the overall organisational goals. The implemented approach assists the firm in identifying further requirements of the collaborative data across the supply-cain and information about customers and markets. Overall, the CDM-based GrBSc approach assists managers in deciding if the suppliers performances meet the industry and environment standards with effective human resource

Sustainable management, balanced scorecard and small business: a systematic review and state of the art

The Balanced Scorecard - BSC is a widely used tool in business management that allows implementing and controlling strategies. Today, in a context that demands efforts from all organizations for sustainable development, the BSC has become an excellent alternative to include sustainability in business management. However, when it comes to small business organizations, management tools like BSC and business sustainability face the greatest difficulties, barriers and limitations. Therefore, the objective is to map the frontier of knowledge that brings together sustainable management and BSC to small companies, allowing visualization of the paths covered and the ones to be taken through science. A systematic bibliographical research was developed identifying and analyzing the main scientific publications that intersect the themes mentioned above. The results show the need to increase research towards understanding and monitoring the transformation of small business management in terms of sustainable development. The importance of the use of management tools to improve the efficiency and effectiveness of the whole process has been confirmed, as well as that the BSC can play a relevant role. Thus, with this, researchers are expected to be more interested in the subject and more studies applied in small companies will come to be

Key performance indicators for measuring sustainability in health care industry in Malaysia

The health care industry in Malaysia was the fastest-growth industry over the past few years. In today’s competitive business environment, companies focus on improving sustainability to reduce cost and improve well-being of the environment and society. However, there are limited published studies on the evaluation of sustainability performance for the healthcare sector. This paper aims to formulate a list of key performance indicators (KPI) for the sustainability performance. First, a literature study of KPIs from various industries was carried out. Next, an in-depth meeting was conducted to gain insights and feedbacks with the management of a private hospital. Finally, a set of 70 KPIs which can be used for measuring sustainability performance in health care industry was developed. These 70 KPIs were used to design a questionnaire which is then distributed to the private hospital.Keywords: key performance indicators; sustainability; health care industr

A decision support model for identification and prioritization of key performance indicators in the logistics industry

YesPerformance measurement of logistics companies is based upon various performance indicators. Yet, in the logistics industry, there are several vaguenesses, such as deciding on key indicators and determining interrelationships between performance indicators. In order to resolve these vaguenesses, this paper first presents the stakeholder-informed Balanced Scorecard (BSC) model, by incorporating financial (e.g. cost) and non-financial (e.g. social media) performance indicators, with a comprehensive approach as a response to the major shortcomings of the generic BSC regarding the negligence of different stakeholders. Subsequently, since the indicators are not independent of each other, a robust multi-criteria decision making technique, the Analytic Network Process (ANP) method is implemented to analyze the interrelationships. The integration of these two techniques provides a novel way to evaluate logistics performance indicators from logisticians' perspective. This is a matter that has not been addressed in the logistics industry to date, and as such remains a gap that needs to be investigated. Therefore, the proposed model identifies key performance indicators as well as various stakeholders in the logistics industry, and analyzes the interrelationships among the indicators by using the ANP. Consequently, the results show that educated employee (15.61%) is the most important indicator for the competitiveness of logistics companies

Sustainability and risk disclosure: An exploratory study on sustainability reports

Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure calls for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI), G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that “experienced” sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only a few of them seem to adopt a managerial perspective linking strategy, risk metrics, and disclosure

Controlling for Sustainability Strategies: Findings from Research and Directions for the Future

Over the past decade the focus of sustainability researchers has broadened to explore management controls for sustainable business practice. This paper contributes to the emerging area of interest on understanding the roles management controls play by presenting a review of the literature that specifically focuses on the relationship between management controls and sustainability strategies. The paper shows that the current literature predominantly focuses on exploring controls from a management control design perspective, mostly informed through the case study based approach while concentrating primarily on large firms. Nine key themes arising out of the review of the literature are presented. The limitations of current research are subsequently addressed and avenues for further research are presented and discussed