Sustainability Reporting as a Challenge for Performance Measurement: Literature Review | Zendy

Lina Klovienė | Zendy; Maria Teresa Speziale | Zendy

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Sustainability Reporting as a Challenge for Performance Measurement: Literature Review

Author(s) -

Lina Klovienė,

Maria Teresa Speziale

Publication year - 2015

Publication title -

economics and business

Language(s) - English

Resource type - Journals

eISSN - 2256-0394

pISSN - 2256-0386

DOI - 10.7250/eb.2014.019

Subject(s) - sustainability , sustainability reporting , performance measurement , process (computing) , accounting , process management , scientific literature , control (management) , business , integrated reporting , management science , engineering , computer science , management , economics , marketing , ecology , paleontology , biology , operating system

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.

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