Balanced scorecard for sustainable supply chains: design and development guidelines

Hendrik Reefke and Mattia Trocchi

International Journal of Productivity and Performance Management, 2013, vol. 62, issue 8, 805-826

Abstract: Purpose - – Supply chains (SCs) are integral to the globalized economy and offer many business opportunities but can also lead to unintended social and environmental impacts. Accurate performance assessments are crucial for SC control and are also a cornerstone for sustainable development. Hence, procedural, technological, and operational support is needed to facilitate a balanced approach to performance measurement for sustainable SCs. Design/methodology/approach - – The paper combines concepts derived from literature on performance measurement in SCs and sustainability with the balanced scorecard (BSC). Synthesis of these related approaches leads to the proposal of a customized scorecard design and development processes which are further elaborated through illustrations and practical examples. Findings - – A scorecard design customized for sustainable SCs is proposed along with development and implementation processes. Research limitations/implications - – The organization and synthesis of related performance measurement approaches advances the theoretical understanding of how a BSC can be operationalized in sustainable SCs. Research opportunities are derived based on the presented findings. The results are limited due to their mainly conceptual development. Practical implications - – The BSC is illustrated by practical examples in an attempt to demonstrate the feasibility and practical value of the conceptual approach. Originality/value - – The field of sustainable supply chain management continues to be beset by little guidance in terms of principles and applicable tools for performance assessment. The paper provides structure in this regard, integrates concepts central to the performance of sustainable SCs, and supports the practical application of a BSC approach.

Keywords: Performance measurement; Sustainability; Supply chain management; Supply chains; Balanced scorecard (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (14)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijppmp:v:62:y:2013:i:8:p:805-826

DOI: 10.1108/IJPPM-02-2013-0029

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