Results 31 to 40 of about 101,743 (234)

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, Martin de Jong, Dirk Schoenmaker   +2 more
wiley   +1 more source

The balanced scorecard as a potential instrument for supporting planning and improvement in accounting education: Comparative survey findings

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

Stakeholder Engagement as a Design Principle: Orchestrating a Digital Platform for the Safety and Sustainability of the Nanomaterials Sector

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, Luigi Mersico, Jelena Barbir, Genc Alimehmeti, Angelo Paletta   +4 more
wiley   +1 more source

Cost management implementation based on the balanced scorecard [PDF]

, 2016
The problem of raising the value of the machine-building enterprises, as the basic industry of the national economy has become vital. The article discusses the implementation of the concept of cost management based on the Balanced Scorecard.
Ковалева, Е. А., Королева, Наталья Валентиновна, Рыжакина, Татьяна Гавриловна   +2 more
core   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

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, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

PENGUKURAN EFEKTIVITAS STRATEGI SI/TI TERHADAP STRATEGI BISNIS DENGAN METODE IT BALANCED SCORECARD PADA BINUS INTERNASIONAL JOSEPH WIBOWO CENTER [PDF]

, 2011
PENGUKURAN EFEKTIVITAS STRATEGI SI/TI TERHADAP STRATEGI BISNIS DENGAN METODE IT BALANCED SCORECARD PADA BINUS INTERNASIONAL JOSEPH WIBOWO CENTER - Pengukuran efektivitas, Strategi SI/TI, SWOT, IT Balanced Scorecard, Analytical Hierarchy ...
WIJAYA, HENDY
core  

From Capabilities to Competitive Greening: Managerial Commitment and Green Shared Vision as Serial Mediators in Energy‐Sector SMEs

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on dynamic capabilities view and upper echelons theory, this study shows how energy‐sector SMEs convert dynamic capabilities into green competitive advantage. We theorize that sensing–seizing–reconfiguring routines are associated with green competitive advantage only when top managers visibly prioritize environmental goals and foster a
Anna Chwiłkowska‐Kubala, Szymon Cyfert, Kamila Malewska, Michał Chomicki, Maciej Mitręga   +4 more
wiley   +1 more source

PENERAPAN BALANCED SCORECARD SEBAGAI TOLAK UKUR DALAM PENGUKURAN KINERJA USAHA BUDIDAYA IKAN LELE DI KECAMATAN KOTO TANGAH KOTA PADANG

Jurnal Hilirisasi IPTEKS, 2022
Balanced Scorecard merupakan suatu alat yang digunakan untuk memantau keputusan strategis yang diambil oleh perusahaan berdasarkan indikator yang telah ditetapkan sebelumnya yaitu terkait dengan aspek keuangan, pelanggan, proses internal serta ...
Imtihan Imtihan, Lisa Mayasari, Yulhendri Yulhendri   +2 more
doaj   +1 more source

The Balanced Scorecard: The Key to Effective Strategic Management [PDF]

, 2015
The intent of this paper is to define the importance of the balanced scorecard in the strategic management process. The need for the balanced scorecard will be established by explaining the roles of demand shifters, traditional management accounting ...
Grimm, Josiah D
core  

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source