Integrating sustainability goals into the balanced scorecard: a bibliometric analysis of the sustainability balanced scorecard

被引:0
|
作者
Quesado, Patricia [1 ]
Oliveira, Helena Costa [2 ]
Silva, Rui [3 ,4 ]
机构
[1] Polytech Univ Cavado & Ave, CICF Res Ctr Accounting & Taxat, Barcelos, Portugal
[2] Inst Politecn Porto, Inst Super Contabilidade & Administrac Porto, Ctr Estudos Organizacionais & Sociais, Porto, Portugal
[3] Univ Tras Os Montes & Alto, Ctr forTransdisciplinary Dev Studies CETRAD, Dept Econ Sociol & Management, Vila Real, Portugal
[4] Univ Tras os Montes & Alto, NECE Res Ctr Business Sci, Vila Real, Portugal
关键词
Sustainability; Balanced scorecard (BSC); Sustainable development goals (SDGs); Performance measuring; Bibliometrics analysis; MANAGEMENT; PERFORMANCE; MODEL; INDICATORS; FRAMEWORK; SUPPORT; SBSC;
D O I
10.1108/MBE-09-2024-0139
中图分类号
F [经济];
学科分类号
02 ;
摘要
PurposeThis study aims to analyse international publications about the Sustainability Balanced Scorecard (SBSC) and the need to integrate Sustainable Development Goals (SDGs) into a Balanced Scorecard (BSC), identifying trends in evolution and future research opportunities.Design/methodology/approachBased on bibliometric techniques, the outputs obtained in the Web of Science (n = 65) and Scopus (n = 80) databases were analysed in the bibliometrix R package to map and systematically review the literature. After removing duplicates, this paper obtained a final output of 96 articles.FindingsThe interconnection between SDGs and BSC is a pertinent and emerging topic in academic and business circles. Therefore, there has been a growing number of publications on SBSC in recent years, particularly in countries such as Qatar, Taiwan, Portugal, Australia, Malaysia and Indonesia. Researchers in these countries have analysed the SBSC, Corporate Sustainability, Corporate Social Sustainability and Performance Evaluation as their main research themes. This research identifies four main research clusters: Strategy and Performance, Model Management Indicators, Balanced Scorecard Decision-Making and, finally, SBSC.Originality/valueThis study contributes to the literature on Sustainability, BSC and SDGs. It can be useful for researchers and organizations that intend to integrate SDGs into a BSC and design an SBSC.
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页数:16
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