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A Balanced Scorecard Framework for Measuring Sustainability Performance of Business Organizations
Abstract
Sustainability is about meeting the needs of today without compromising the needs of future generations. It involves focus on three main dimensions, economic, environmental, and social, for achieving overall performance. Majority of the companies are adopting sustainability for business growth and boosting their corporate image for long term competitiveness, thereby receiving financial benefits as well. Sustainability is a concept that has come into picture a few years back and presently making a big mark in every field. A balanced scorecard framework is proposed for measuring sustainability performance of business organizations. Four main dimensions are considered, namely organization, process, core, and learning. Each of these dimensions comprises of various indicators obtained from global reporting initiative (GRI) and corporate social responsibility reports. The application of the sustainability scorecard is performed via multi criteria decision making technique called analytical network process (ANP). A numerical study is provided.
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