Erik Hansen, Stefan Schaltegger,
"Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?"
, in Journal of Business Ethics, Vol. 150, Nummer 4, Springer Netherlands, Seite(n) 937?952, 2018, ISSN: 0167-4544
Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?
Sprache des Titels:
In a recent systematic review of the Sustainability Balanced Scorecard (SBSC) literature in this journal, we developed a typology of architectures as a basis for the process of SBSC design, implementation, use, and evolution. This paper addresses a comment by Hahn and Figge (in this issue) designed to stimulate further research. We argue that the existing literature demonstrates that the SBSC management tool can play a key role in corporate sustainability. The SBSC architectures ? as representations of goals and priorities ? form an integral and iterative part of the corporate sustainability strategy-making process, and therefore cannot be isolated from it. However, the concept as such should not be overloaded (e.g. as a tool for radical change). In this paper, we first reflect on the potentials and constraints of the SBSC in relation to (i) radical or transformational change and (ii) measuring performance outcomes on the level of human-earth systems. Second, we discuss the importance of SBSC architecture concerning (i) how it enables the integration of sustainability into business organisations; (ii) how the design decisions between both strictly hierarchical cause-and-effect chains and less hierarchical designs can allow companies to seek inclusive profits; and (iii) the contingency-based use of generic architectures (i.e. using the sustainability strategy and value system to determine a fitting architecture) in contrast to its use as a diagnostic tool (i.e. the architecture revealing the sustainability strategy and value system).