Results 41 to 50 of about 528,385 (234)
Factors Affecting the Use of Balanced Scorecard in Measuring Company Performance
Sustainability, 2020 The paper presents the results from the research on the factors influencing the use of the Balanced Scorecard methodology in measuring company performance in the engineering sector.
E. Benková +3 more
semanticscholar +1 more source
The Balanced Scorecard: Measures That Drive Performance Evaluation in Auditing Firms
Journal of Accounting, Auditing and Finance, 2020 The purpose of this article is to establish a framework with its related measures for the development of a balanced scorecard (BSC) for auditing firms.
Mohamed Hegazy +2 more
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
Corporate Management of Environmental, Social, and Governance Ratings and Rating Divergence
Business Strategy and the Environment, EarlyView.ABSTRACT As environmental, social, and governance (ESG) ratings increasingly influence investment and corporate decision‐making, companies face growing pressure to manage their ESG performance strategically. This study examines how firms navigate the fragmented ESG rating landscape marked by significant agency divergence. Based on a multiple‐case study
Selina Hauch
wiley +1 more source
Management : Journal of Contemporary Management Issues, 2019 Organizations in today’s extremely competitive environment need to devote significant time, energy as well as human and financial resources to the measurement of their efficiency, in order to increase their profit, reduce costs, better plan their assets ...
Fuad Čergić, Emira Kozarević
doaj +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Water stress: Opportunities for supply chain research
Production and Operations Management, EarlyView., 2023 Abstract Driven by climate change and overuse, water stress is a worsening sustainability concern that threatens businesses and communities across the globe. Leading global organizations such as the United Nations have expressed an urgent need for sustainable water management strategies across nations and economies.
Dustin Cole +4 more
wiley +1 more source
South African Journal of Economic and Management Sciences, 2004 This paper is firstly a comparison of the components of a potential balanced scorecard for accounting departments of universities in South Africa and Australia. Secondly, the various suggested measurement criteria of the balanced scorecard components are
CJ Cronje, FNS Vermaak
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The governance of chemicals and nanomaterials presents a critical challenge, as significant uncertainties regarding safety and sustainability match their innovation potential. This creates a “knowledge‐to‐action” gap, hindering the practical implementation of safety and sustainability by design (SSbD) principles.
Mario Miozza +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source