Studies included in the literature review
| Author | Journal | Google Scholar citation | Theory | Region | Research objective | Research methodology | Data sources | Processing of data |
|---|---|---|---|---|---|---|---|---|
| Indicators | ||||||||
| Adams and Frost (2008) | Accounting Forum | 492 | Phenomena-driven | Australia | To investigate how to develop KPIs and how they can be used to measure SPM and affect decisions of the management | Interviews and literature review | Three Australian and four British companies | Minimum time spent with an organization was one and a half hours and the maximum a full day. The data was processed through evaluation of interviews |
| Antolín-López et al. (2016) | Journal of Cleaner Production | 68 | Phenomena-driven | Europe | To investigate SPM measurement tools and compare them according to their similarities and differences, with the aim of advancing towards a more standardized list of sub-dimensions | Literature review | Several academic management journals, environmental management journals and practitioner management journals | Manual coding, including Cohen-Kappa statistic between pair of researchers |
| Caiado et al. (2019) | Production Planning and Control | 12 | Phenomena - driven | South America | To investigate the degree of importance of SP measures as well as proposing guidelines | Literature review, questionnaire survey, semi - structured interviews | Survey with industry professionals in August 2016 | The software “R”, reliability assessments (Cronbach's alpha coefficient), Lilliefors (LF) and Anderson–Darling (AD) normality tests |
| Crifo et al. (2016) | International Journal of Production Economics | 55 | Phenomena-driven | Europe | To investigate how different mixtures of CSR dimensions can affect corporate economic performance | Archival | French Organizational Changes and Computerization (COI) 2006 survey (contains information on more than 13,790 French companies) | Simultaneous Equations Model (SEM) to account for possible double relationships |
| Epstein and Widener (2010) | Journal of Corporate Citizenship | 35 | Phenomena - driven | America | The goal is to provide insights that can be used in decision - making to facilitate decisions that are more informed, as well as identifying feasible measures of sustainability performance | Interviews, archival and observational data | Archival data from several sources including governmental organizations, local businesses, and non-profits, as well as data from Bureau of Land Management, the Pinedale school district, Wyoming Game and Fish, crime reports, the Sublette Country Chamber of Commerce, organizations on the environmental sector, newspapers and several gas companies. Interviews with the vice-president of external relation of Shell Oil Company and 24 stakeholders and representatives of local organizations and personal observations | Manual coding and interpretation |
| Figge and Hahn (2004) | Ecological economics | 649 | Strong sustainability | Europe | To develop a new approach called Sustainable Value Added to measure SPM | Literature review | Existing literature | Manual coding, evaluation and calculation of theoretical aspects related to sustainable value added |
| Gómez-Bezares et al. (2017) | Journal of Business Ethics | 33 | Phenomena-driven | Europe | To examine how the integration of sustainability into corporate strategy affects shareholder value creation and financial performance in the British capital market | Archival | FTSE350 listed companies with a total of 2,450 firm-year and 29,400 firm-month observations from 2006 to 2012 | Based on the work by (Tagesson et al., 2009) |
| Hussain et al. (2018) | Journal of Business Ethics | 103 | Agency theory and stakeholder theory | Europe | To empirically study how corporate governance, affect the TBL and sustainability performance | Archival | 152 company reports from 2007-2011 from Global Fortune 2013 list | Coding according to GRI based on a two-stage manual content analysis technique and regression model estimation |
| Isaksson and Steimle (2009) | The TQM journal | 271 | Phenomena-driven | Europe | The purpose is to investigate what the contribution of businesses to sustainability is and to investigate the measurement of corporate sustainability. The measurement criteria are then applied for the analysis of GRI reports of five companies | Literature review, theoretical development of main criteria in the measurement, case studies | World Business Council for Sustainable Development, Global Company and The Natural Step | Manual evaluation and Structuring Content Analysis |
| Keeble et al. (2003) | Journal of Business Ethics | 378 | Phenomena-driven | Europe | To investigate how the proper use of indicators can be a dominant tool in measuring and adopting sustainability | Case study with interviews and observation | Two case studies. Case study 1 collected data through peers, leaders in sustainability, standards, and dialogue with the company. Case study 2 collected data through consultation with internal and external stakeholders | Manual evaluation and company engagement |
| Lodhia and Martin (2014) | Journal of Cleaner Production | 44 | Phenomena-driven | Australia | To develop KPI’s for Corporate Sustainability and determine the value of these indicators for the company and its stakeholders | Literature review, interview, archival | Literature, a large, diversified resources company and its reported sustainability data and interviewing managers and stakeholders | The value and explanatory capacity of the indicators and the trend was determined by interviewing managers and stakeholders |
| Montiel and Delgado-Ceballos (2014) | Organization and Environment | 292 | Phenomena-driven | North America | To increase the insight in the field of CS researched by management scholars with the aim of defining and measuring SPM | Literature review | Literature search by searching among specific top academic management journals | Manual coding and Cohen’s kappa statistics |
| Sartori et al. (2017) | Energy Policy | 14 | Phenomena-driven | South America | To measure sustainability of electricity power industry in Brazil | Archival | GRI indicators for the energy sector | Data Envelopment Analysis (DEA) specified with a directional distance function (DDF) |
| Searcy (2012) | Journal of Business Ethics | 346 | Phenomena-driven | North America | To identify future directions for research in the design, implementation, use, and evolution of corporate SPMS (Searcy, 2012, p. 239) | Literature review | Literature from the following sources: Springer Link, Wiley Interscience, Science Direct, Emerald Insight, Inderscience, Compendex, ABI Inform, JSTOR, Scholars Portal, EconLit, IEEE Explore, EBSCO, and Google Scholar | Manual and theoretical evaluation |
| Tamimi and Sebastianelli (2017) | Management Decision | 20 | Stakeholder theory | North America | “To explore the state of S&P 500 companies’ transparency by analysing their Bloomberg ESG scores (Podsakoff et al., 2005) (Tamimi and Sebastianelli, 2017, p. 1660) | Archival | Bloomberg ESG scores | Non-parametric methods. Data was processed by using the Kolmorgorov-Smirnov goodness of fit test to establish marked deviations from normality and the Friedman procedure for matched sample to compare more than two groups. Additionally, the Wilcoxon Signed Rank Test was used for comparing two groups. Lastly, data was processed through the Kruskal–Wallis test and the Mann–Whitney test |
| Wagner (2010) | Ecological Economics | 249 | Phenomena-driven | Europe | To review the literature on how DEA can be used in measurement of SPM by using a citation-based approaches | Archival | Panel data for a set of US firms in the Standard and Poor’s 500 index as of 2003. Main data sources were Compustat, Worldscope Disclosure, BankerOne and KLD for the period of 1992-2003 | Radom effects panel model |
| Zhou et al. (2018) | European Journal of Operational Research | 68 | Phenomena-driven | Asia | To review the literature on DEA applications in sustainability | Literature review | Literature, ISI Web of Science (WOS) and Kamada–Kawai algorithm | Citation based review methods, assigning an importance index (search path count) to all the links in the citations path work |
| Frameworks/models | ||||||||
| Ahi et al. (2018) | Ecological Economics | 6 | Strong sustainability | North America | To propose a probabilistic model for measuring CSP | Literature review | Literature review and theory | Model based on the work by Ahi and Searcy, 2014 |
| Ahmad and Wong (2019) | Journal of Cleaner Production | 3 | TBL/Stakeholder | Asia | To develop a comprehensive measurement by using weighted indicators for the Malaysian food manufacturing industry | Survey and interviews | Academic experts, experts from a research center and the industry | Delphi method and calculated the weighting based on applicability scores that were assigned by the experts |
| Bodhanwala and Bodhanwala (2018) | Management Decisions | 10 | Phenomena-driven | Asia | The goal is to investigate whether corporate sustainability affects profitability of the company | Archival | Thomson Reuters Asset 4 ESG database of 58 Indian companies with data from 2010-2015 | Empirical multivariate panel data model |
| Castro and Chousa (2006) | Business Strategy and the Environment | 73 | Phenomena-driven | Europe | To develop an integrated model, that takes into accounting the TBL of a company and analyse the sustainability-oriented value in companies, by investigating the financial analysis of sustainability | Literature review | Literature and theory including the DuPont ratio pyramid, SBSC and shareholder value | The ratios identified in the model are linked by mathematical expressions t |
| Cui et al. (2019) | Industrial Management and Data Systems | 0 | Phenomena-driven | Asia | The purpose is to develop a hybrid approach to measure sustainability in high-tech firms by integrating quantitative and qualitative research methods | Literature review and word frequency analysis | Literature review and expert opinions | Word frequency analysis, cluster analysis, grey heory, decision-making and trial evaluation laboratory |
| Ding (2005) | Building Research and Information | 176 | Phenomena-driven | Australia | To develop a model that incorporates environmental and social information into decision-making | Surveys and literature review | Literature and industry survey from the construction industry | Multi criteria evaluation and the sustainability index |
| Deng (2015) | Benchmarking: An international Journal | 27 | Phenomena-driven | Australia | To develop a benchmark for sustainability performance in the context of multi-criteria analysis | Literature review and theoretical development | Literature review and theory | Information entropy |
| Dubey et al. (2015) | International Journal of Production Research | 111 | Phenomena-driven | Asia | To develop a sustainable manufacturing framework | Survey | A modified version of Dillman’s total design method | Confirmatory factor analysis and multiple regression analysis |
| Engida et al. (2018) | Journal of Cleaner Production | 16 | Phenomena-driven | Europe | To develop a composite indicator that evaluate issues in regard to measurement of SPM | Archival | Sustainalytics | DEA and Principal Component Analysis (PCA) |
| Eslami (2021) | International Journal of Production Research | 9 | Phenomena-driven | Europe | To understand how to measure SPM in manufacturing companies and to propose a new framework | Literature review | Literature review from several databases | Formal Concept Analysis (FCA) |
| (Garbie, 2014) | International Journal of Production Research | 106 | Phenomena-driven | Asia | To investigate how to model components in a measurement of SD as well as how to measure SD at the microlevel | Literature review, theoretical development, and survey | Survey of the case company and interviewing the stakeholders and experts | Manual coding |
| Garcia et al. (2016) | Journal of Cleaner Production | 68 | Stakeholder theory | South America | To develop a model that helps managers in decisions-making and measurement of SPM by considering the TBL framework and a stakeholder view | Archival and illustrative case study | Integrated Environmental Evaluation of Water Resources Development (IEE) model developed by the United Nations Environment Program and the United Nations Educational, Scientific and Cultural Organization in 1987 as well as a case study on Brazilian Electricity Corporation | Multicriteria decision aid methods |
| Gianni et al. (2017) | Journal of Cleaner Production | 34 | Stakeholder, RBV and institutional theory | Europe | To address two gaps in literature: 1) integrated management systems are managed yet not measured and, 2) sustainability is measured yet not managed | Literature review | Literature reviews from Scopus, Google Scholar, EBSCO, ProQuest, Web of Science, and the journal electronic depositories of Elsevier, JSTOR, Emerald, Wiley, Taylor and Francis, Springer and Sage Publications | Manual coding based on theory |
| Gupta and Singh (2020) | International Journal of Productivity and Performance Management | 1 | Phenomena-driven | Asia | To find practices related to sustainability and propose a framework for measuring sustainability | Literature review, survey | Literature and a case study Literature review and experts from the leather industry in Bangladesh | Manual coding |
| Islam et al. (2019) | Journal of Cleaner production | 3 | Phenomena-driven | Asia | To investigate corporate culture attributes and form them as a measurement tool for measuring corporate sustainability performance | Literature review, interview with industry experts | Fuzzy synthetic evaluation, a decision-making trial and evaluation laboratory (DEMATEL) method | |
| Jasiński et al. (2016) | Journal of Cleaner Production | 26 | Phenomena-driven | Europe | To develop a comprehensive sustainability measurement framework | Interviews and literature review | Literature review and qualitative interviews with 24 experts | Thematic analysis and content analysis |
| Jiang et al. (2018) | Journal of Cleaner Production | 21 | Phenomena-driven | Asia | To develop a measurement model to measure sustainability based on the three dimensions of TBL | Interviews, case studies and literature review | Questionnaires from 49 companies with a total of 284 samples | PCA analysis |
| Kocmanová and Šimberová (2014) | Journal of Business Economics and Management | 48 | Phenomena-driven | Europe | To determine on indicators of sustainability performance | Interview, surveys | International sources and deep interviews with experts | Multi-dimensional and multi-factor analyses, PCA method with CARIMAX rotation |
| Krajnc and Glavič (2005) | Ecological economies | 382 | Phenomena-driven | Europe | To develop a framework with a composite indicator index that can measure SPM. | Archival | GRI framework and data from two case companies’ sustainability reports | Pair-wise comparison Analytic Hierarchy Process and mathematical model development |
| Küçükbay and Sürücü (2019) | Corporate Social Responsibility and Environment al Management | 1 | Legitimacy theory, stakeholder theory, institutional theory, dependency theory | Europe | To develop a new measurement method called Multimoora Sort, that can measure corporate sustainability performance | Archival | Empirical case studies with 25 companies listed in Fortune 500 USA and Thomson Reuters Eikon database | Multicriteria sorting method, the Multimoor Sort method |
| Labuschagne et al. (2005) | Journal of Cleaner Production | 955 | Phenomena-driven | South Africa | To develop a comprehensive model to measure SPM | Survey, archival | Review of various frameworks and guidelines and a pre-survey at a large petrochemical company in South Africa with 23 participants | Manual and theoretical evaluation |
| Lee and Farzipoor Saen (2012) | International Journal of Production Economics | 227 | Phenomena-driven | Australia | To develop a model for measuring SPMby using DEA | Archival | AccountAbility 1000, ISO 14000 and 26000, Dow Jones Sustainability Index (DJSI), OECD Multinational Enterprises, Social Accountability (SA) 8000, Global Reporting Initiatives (GRI) guidelines, United Nations Global Compact, and World Business Council for Sustainable Development initiatives as well as case studies of 10 Korean electronics manufacturing companies during the period May to July 2010 | DEA and a combined approach of cross-efficiency and dual-role factors |
| Lu et al. (2021) | Corporate Social Responsibility and Environmental Management | 8 | Phenomena-driven | Asia | To discuss and develop a model to measure sustainability by taking SDGs into account | Archival | Literature and the 17 Sustainable Development Goals with more than 500 indicators | Manual and theoretical evaluation |
| Maas et al. (2016) | Journal of Cleaner Production | 127 | Transparency perspective and performance improvement perspective | Europe | To review literature related to CSP-measurement, management accounting, control and reporting | Literature review | Literature | Manual and theoretical evaluation |
| Mahdiloo et al. (2016) | Transportation Research part D | 8 | Phenomena-driven | Australia | To develop a two-stage DEA model to measure sustainability with more realistic weights than the usual DEA-model | Archival | A dataset from (Chen et al., 2012) published by the US Environmental Protection Agency | Multiple criteria DEA method to develop a multiple criteria two-stage DEA model |
| Malesios et al. (2018) | Socio-Economic Planning Sciences | 3 | Phenomena-driven | Europe | To review the current state of SPM and develop a framework for measuring and improving performance | Literature review | Various literature databases | Word cloud method and manual content analysis |
| Marcis et al. (2019) | Journal of Cleaner Production | 0 | Phenomena-driven | South America | To develop a model for the measurement of sustainability performance that is applied to agricultural cooperatives. They aim at assessing the adherence of an indicator set to develop a model called SAAC | Literature review, refinement with specialists and case studies | Literature review and multiple case studies. The organizations are all members of OCEPAR (2017) | Manual coding, process approach |
| McElroy and Thomas (2015) | Sustainability Accounting, Management and Policy Journal | 23 | TBL and multicapita-lism | America | To disclose a new method on performance accounting called the Multi Capital Scorecard, that makes it possible to measure, manage and report the TBL performance relative to norm for impacts on multiple capitals | Theoretical development based on hypothetical case | Theory and a hypothetical case | Expansion of the multiple capital accounting system Context-Based Sustainability to the Multi Capital Scorecard based on theory |
| Morioka and Carvalho (2016a, 2016b) | Journal of Cleaner Production | 104 | Phenomena-driven | South America | To review literature with the aim of developing a comprehensive framework for measuring and integrating SPM into business | Literature review | Literature review from ISI Web of Knowledge (Web of Science) and Scopus databases in June 2015 | Manual and theoretical evaluation |
| Nantee and Sureeyatanapas (2021) | Benchmarking: An International Journal | 1 | Phenomena-driven | Asia | To obtain an understanding of the Logistic 4.0 impact on sustainability and develop a framework for measure SPM | Interviews with industry experts and data identified in literature | Literature and evaluation by industry experts | The item-objective congruence index, Q-sort method and the IOC method for content validity testing |
| Nicoletti Junior et al. (2018) | Journal of Cleaner Production | 10 | BSC/Stakeholder/ TBL | South America | To develop a model to measure sustainability based on a correlation matrix between the dimensions of the TBL and the balanced scorecard | Literature review and interviews | Literature and data from a Brazilian manufacturer in the food sector | Manual and theoretical evaluation |
| Ou (2016) | Journal of Business Economics and Management | 11 | TBL | Asia | To develop an integrated model to measure sustainable development performance of High-Tec companies | Archival | Data from Taiwanese High-Tec companies disclosed CSR reports, financial statements and annual reports in 2013. Data sources include the Taiwan Economic Journal (TEJ) Data Bank, eco-efficiency indexes, environmental and CSR disclosures and RAROC values provided by the TEJ VaR system v2.1 | Grey relational analysis, decision-making trial, evaluation laboratory and analytic network process |
| Perrini and Tencati (2006) | Business Strategy and the Environment | 578 | Stakeholder theory | Europe | To develop a sustainability evaluation and reporting system to track sustainability performance | Literature review | Un-structured in a literature review | Manual and theoretical evaluation and empirical experiences |
| Pislaru et al. (2019) | Journal of Cleaner Production | 23 | Phenomena-driven | Europe | To develop a methodology to improve corporate sustainability management and assess the corporate sustainability performance of a specific company | Archival | An automotive company ranked by Forbes | PCA and fuzzy logic |
| Rahdari et al. (2015) | Journal of Cleaner Production | 117 | Stakeholder theory | Asia | To provide a general set of the most common indicators and to develop a hierarchical normative framework | Archival | Sustainability normative frameworks, management systems, guidelines, and rating systems | Theoretical evaluation of the findings, processed by using a comprehensive four-pronged approach |
| Sangwan et al. (2019) | Benchmarking: An International Journal | 0 | RBV | Asia | To develop a framework and KPIs to measure sustainability in manufacturing companies in the cement sector | Literature review, survey | Systematic literature review | Frequency analysis, factor analysis, Cronbach's alfa method, item-to-total correlation, Barlett's test of sphericity and Kaiser-Meyer-Oklin measure |
| Sangwan et al. (2018) | Benchmarking: An International Journal | 8 | RBV | Asia | To develop a model that can assess sustainability for manufacturing organizations | Literature review and case study | Literature review and tested on a case study through personal visits. They also use the work of Dyllick and Hockerts, 2002 | Manual evaluation based on frequency analysis |
| (Schneider and Meins, 2012) | Business Strategy and the Environment | 112 | Phenomena-driven | Europe | To investigate different dimensions of CSR and develop a comprehensive Framework for measuring SPM | Archival | Standards including GRI and ISO 26000 as well as rating agencies (DJSI, KLD; FTSE4Good) | Manual and theoretical evaluation |
| Schrippe and Ribeiro (2018) | Journal of Cleaner Production | 6 | Phenomena-driven | South America | To develop a measurement model of SPM, based on the Corporate Sustainability Index (ISE) of the B3 in Brazil | Surveys | Semi-structured and structured surveys with 5 sustainability experts | Weighted Sum as well as Minimum Performance on Mandatory Items (MPMI) approach |
| Sureeyatanapas et al. (2015) | Production Planning and Control | 34 | Phenomena-driven | Asia | To empirically develop a framework for measuring CS within the Thai sugar industry | Interviews, surveys | Multiple case studies of 4 companies. 14 managers from the four companies agreed to take part and the interviews were conducted in May 2012 | Manual evaluation of the questionnaires based on rankings |
| Tagliari et al. (2020) | Journal of Cleaner Production | 0 | Phenomena-driven | South America | To develop a procedure for measuring sustainability performance of manufacturing processes | Literature review, interviews | Systematic literature review and interviews with professionals and researchers from the field | Manual and theoretical evaluation |
| Tajbakhsh and Hassini (2018) | Energy Economics | 5 | Phenomena-driven | North America | To develop performance measures for sustainability of the U.S fossil-fuel power stations | Survey | 418 electricity generations plants, EIA, Federal Regulatory Commission, Clean Air Task Force | DEA and nonparametric statistical analysis |
| Tseng et al. (2019) | Technological Forecasting and Social Change | 16 | RBV | Asia | To develop a valid and reliable hierarchical framework to measure corporate sustainability performance | Literature review, Survey | Literature, Taiwanese textile industry | Integrating the decision-making trial and evaluation laboratory method, exploratory factor analysis and the fuzzy synthetic method |
| Tseng et al. (2018) | Business Strategy and the Environment | 7 | RBV | Asia | To propose a method to measure the CSR identity of a firm | Survey | Case study of a company specialized in printing circuit board manufacturer in Taiwan. 42 staff members and 8 academics were included | Fuzzy logic and exploratory factor analysis |
| Venturelli et al. (2017) | Journal of Cleaner Production | 19 | Phenomena-driven | Europe | To develop a model to measure SPM based on a Fuzzy expert system | Survey, archival | Literature, rating agencies and survey information from CSR managers | Manual content analysis and evaluation of experts on fuzzy expert systems models |
| Wicher et al. (2019) | Journal of Cleaner Production | 0 | TBL | Europe | To goal is to develop and verify a model for measuring sustainability performance as an aggregated assessment of an industrial company by using the FANP method | Literature review and an explanatory case study | Literature | Fuzzy Analytic Network Process (FANP), logarithmic fuzzy preference programming methodology, and an action matrix |
| Yeh (2021) | Annals of Operations Research | 0 | Phenomena-driven | Asia | To develop a new measurement approach to measure sustainability performance based on corporate image of CSR activities, stock price crash risk and profitability | Theoretical development based on literature | Derived from theory and applied empirically to Taiwanese listed companies who have won a Corporate Citizen Award | DEA-SBM model and learning-curve model |
| Sustainability balanced scorecard | ||||||||
| Figge et al. (2002) | Business Strategy and the Environment | 1329 | BSC | Europe | To formulate a SBSC that can measure sustainability management | Literature review | Theoretically collected based on literature and knowledge by the authors | Theoretical evaluation |
| Hansen and Schaltegger (2016) | Journal of Business Ethics | 157 | BSC | Europe | To investigate SBSC and its use in measuring and managing SPM | Literature Review | Systematic literature review | Theoretical evaluation |
| Hubbard (2009) | Business Strategy and the Environment | 905 | Stakeholder theory | Australia | To develop SBSC for measuring organizational performance related to sustainability | Literature review | The development of the SBSC is based on literature and knowledge of the authors as a hypothetical BSC and organizational sustainable performance index is developed | Theoretical evaluation |
| Journeault (2016) | Journal of Environment al Management | 24 | Stakeholder theory | North America | To develop a completer and more comprehensive SBSC that can support corporate sustainability strategies by developing an Integrated Scorecard | Literature and expert evaluation by 5 academics and 4 practical experts and then tested through practical experimentation | Theoretical and practical evaluation | |
| Vieira et al. (2017) | Organization and Environment | 13 | BSC | Europe | To analyse the link between sustainability management and economic performance by analysing the framework of (Ferreira and Otley, 2009) | Interviews, archival | A case study from October2007 to March 2008 at a wind farm company where one of the authors was working in the finance and control department. Three different collection methods were applied: participant observation, semi structured interviews, and documentary analysis. Five managers and three staff members were included | Theoretical and practical Examination of the issues and possibilities by using a SPMS based on the framework of (Ferreira and Otley, 2009) |
| Sustainability performance measurement systems | ||||||||
| Cagno et al. (2019) | Journal of Cleaner Production | 17 | TBL | Europe | To develop a system for measuring industrial sustainability that is scalable and featured with different levels of application and suitable in different contexts | Literature review, interviews, survey, archival | Literature by searching Scopus, explanatory case studies with semi-structured interviews, questionnaires, and secondary material. The sample was selected from the AIDA database | Theoretical and practical content analysis. The empirical research was carried out on 5 Italian manufacturing firms where they tested the model’s heterogeneity by sector and size |
| Morioka and Carvalho (2016a, 2016b) | Journal of Cleaner Production | 64 | Phenomena-driven | South America | To investigate the incorporation of sustainability in SPMS as well as investigate which factors affect the interaction between indicators and their relative priority for decision making | Interviews, archival | Cross-sector case studies at five Brazilian companies based on semi-structured interviews and triangulated with published reports and internal documents | Iterative coding and document analysis |
| Nawaz and Koç (2018) | Journal of Cleaner Production | 34 | Stakeholder theory | Asia | To investigate sustainability in management systems and develop a SPMS | Literature review | Systematic literature review based on Tranfield et al. (2003). | Theoretical evaluation |
| Pádua and Jabbour (2015) | Business Process Management Journal | 26 | Phenomena-driven | South America | To create a SPMS from a perspective of business process management | Literature review | Web of Science and Scopus | Theoretical evaluation |
| Pryshlakivsky and Searcy (2017) | Journal of Business Ethics | 22 | Contingency, institutional, stakeholder theory | North America | To present a model that consider the trade-offs associated with corporate SPMSs | Literature review | Un-structured literature search | Theoretical evaluation |
| Author | Journal | Google Scholar | Theory | Region | Research objective | Research methodology | Data sources | Processing of data |
|---|---|---|---|---|---|---|---|---|
| 492 | Phenomena-driven | Australia | To investigate how to develop KPIs and how they can be used to measure SPM and affect decisions of the management | Interviews and literature review | Three Australian and four British companies | Minimum time spent with an organization was one and a half hours and the maximum a full day. The data was processed through evaluation of interviews | ||
| 68 | Phenomena-driven | Europe | To investigate SPM measurement tools and compare them according to their similarities and differences, with the aim of advancing towards a more standardized list of sub-dimensions | Literature review | Several academic management journals, environmental management journals and practitioner management journals | Manual coding, including Cohen-Kappa statistic between pair of researchers | ||
| 12 | Phenomena - driven | South America | To investigate the degree of importance of SP measures as well as proposing guidelines | Literature review, questionnaire survey, semi - structured interviews | Survey with industry professionals in August 2016 | The software “R”, reliability assessments (Cronbach's alpha coefficient), Lilliefors (LF) and Anderson–Darling (AD) normality tests | ||
| 55 | Phenomena-driven | Europe | To investigate how different mixtures of CSR dimensions can affect corporate economic | Archival | French Organizational Changes and Computerization (COI) 2006 survey (contains information on more than 13,790 French companies) | Simultaneous Equations Model (SEM) to account for possible double relationships | ||
| 35 | Phenomena - driven | America | The goal is to provide insights that can be used in decision - making to facilitate decisions that are more informed, as well as identifying feasible measures of sustainability performance | Interviews, archival and observational data | Archival data from several sources including governmental organizations, local businesses, and non-profits, as well as data from Bureau of Land Management, the Pinedale school district, Wyoming Game and Fish, crime reports, the Sublette Country Chamber of Commerce, organizations on the environmental sector, newspapers and several gas companies. Interviews with the vice-president of external relation of Shell Oil Company and 24 stakeholders and representatives of local organizations and personal observations | Manual coding and interpretation | ||
| 649 | Strong sustainability | Europe | To develop a new approach called Sustainable Value Added to measure SPM | Literature review | Existing literature | Manual coding, evaluation and calculation of theoretical aspects related to sustainable value added | ||
| 33 | Phenomena-driven | Europe | To examine how the integration of sustainability into corporate strategy affects shareholder value creation and financial performance in the British capital market | Archival | FTSE350 listed companies with a total of 2,450 firm-year and 29,400 firm-month observations from 2006 to 2012 | Based on the work by ( | ||
| 103 | Agency theory and stakeholder theory | Europe | To empirically study how corporate governance, affect the TBL and sustainability performance | Archival | 152 company reports from 2007-2011 from Global Fortune 2013 list | Coding according to GRI based on a two-stage manual content analysis technique and regression model estimation | ||
| 271 | Phenomena-driven | Europe | The purpose is to investigate what the contribution of businesses to sustainability is and to investigate the measurement of corporate sustainability. The measurement criteria are then applied for the analysis of GRI reports of five companies | Literature review, theoretical development of main criteria in the measurement, case studies | World Business Council for Sustainable Development, Global Company and The Natural Step | Manual evaluation and Structuring Content Analysis | ||
| 378 | Phenomena-driven | Europe | To investigate how the proper use of indicators can be a dominant tool in measuring and adopting sustainability | Case study with interviews and observation | Two case studies. Case study 1 collected data through peers, leaders in sustainability, standards, and dialogue with the company. Case study 2 collected data through consultation with internal and external stakeholders | Manual evaluation and company engagement | ||
| 44 | Phenomena-driven | Australia | To develop KPI’s for Corporate Sustainability and determine the value of these indicators for the company and its stakeholders | Literature review, interview, archival | Literature, a large, diversified resources company and its reported sustainability data and interviewing managers and stakeholders | The value and explanatory capacity of the indicators and the trend was determined by interviewing managers and stakeholders | ||
| 292 | Phenomena-driven | North America | To increase the insight in the field of CS researched by management scholars with the aim of defining and measuring SPM | Literature review | Literature search by searching among specific top academic management journals | Manual coding and Cohen’s kappa statistics | ||
| 14 | Phenomena-driven | South America | To measure sustainability of electricity power | Archival | GRI indicators for the energy sector | Data Envelopment Analysis (DEA) specified with a directional distance function | ||
| 346 | Phenomena-driven | North America | To identify future directions for research in the design, implementation, use, and evolution of corporate SPMS ( | Literature review | Literature from the following sources: Springer Link, Wiley Interscience, Science Direct, Emerald Insight, Inderscience, Compendex, ABI Inform, JSTOR, Scholars Portal, EconLit, IEEE Explore, EBSCO, | Manual and theoretical evaluation | ||
| 20 | Stakeholder theory | North America | “To explore the state of S&P 500 companies’ transparency by analysing their Bloomberg ESG scores ( | Archival | Bloomberg ESG scores | Non-parametric methods. Data was processed by using the Kolmorgorov-Smirnov goodness of fit test to establish marked deviations from normality and the Friedman procedure for matched sample to compare more than two groups. | ||
| 249 | Phenomena-driven | Europe | To review the literature on how | Archival | Panel data for a set of US firms in the Standard and Poor’s 500 index as of 2003. Main data sources were Compustat, Worldscope Disclosure, BankerOne and KLD for | Radom effects panel model | ||
| 68 | Phenomena-driven | Asia | To review the literature on DEA applications in sustainability | Literature review | Literature, ISI Web of Science (WOS) and Kamada–Kawai algorithm | Citation based review methods, assigning an importance index (search path count) to all the links in the citations path work | ||
| 6 | Strong sustainability | North America | To propose a probabilistic model for measuring CSP | Literature review | Literature review and theory | Model based on the work by | ||
| 3 | TBL/Stakeholder | Asia | To develop a comprehensive measurement by using weighted indicators for the Malaysian food manufacturing industry | Survey and interviews | Academic experts, experts from a research center and the industry | Delphi method and calculated the weighting based on applicability scores that were assigned by the experts | ||
| 10 | Phenomena-driven | Asia | The goal is to investigate whether corporate sustainability affects profitability of the company | Archival | Thomson Reuters Asset 4 ESG database of 58 Indian companies with data from 2010-2015 | Empirical multivariate panel data model | ||
| 73 | Phenomena-driven | Europe | To develop an integrated model, that takes into accounting the TBL of a company and analyse the sustainability-oriented value in companies, by investigating the | Literature review | Literature and theory including the DuPont ratio pyramid, SBSC and shareholder value | The ratios identified in the model are linked by mathematical expressions t | ||
| 0 | Phenomena-driven | Asia | The purpose is to develop a hybrid approach to measure sustainability in high-tech firms by integrating quantitative and qualitative research methods | Literature review and word frequency analysis | Literature review and expert opinions | Word frequency analysis, cluster analysis, grey heory, decision-making and trial evaluation laboratory | ||
| 176 | Phenomena-driven | Australia | To develop a model that incorporates environmental and social information into decision-making | Surveys and literature review | Literature and industry survey from the construction industry | Multi criteria evaluation and the sustainability index | ||
| 27 | Phenomena-driven | Australia | To develop a benchmark for sustainability performance in the context of multi-criteria analysis | Literature review and theoretical development | Literature review and theory | Information entropy | ||
| 111 | Phenomena-driven | Asia | To develop a sustainable manufacturing framework | Survey | A modified version of Dillman’s total design method | Confirmatory factor analysis and multiple regression analysis | ||
| 16 | Phenomena-driven | Europe | To develop a composite indicator that evaluate issues in regard to measurement of SPM | Archival | Sustainalytics | DEA and Principal Component Analysis (PCA) | ||
| 9 | Phenomena-driven | Europe | To understand how to measure SPM in manufacturing companies and to propose a new framework | Literature review | Literature review from several databases | Formal Concept Analysis (FCA) | ||
| ( | 106 | Phenomena-driven | Asia | To investigate how to model components in a measurement of SD as well as how to measure SD at the microlevel | Literature review, theoretical development, and survey | Survey of the case company and interviewing the stakeholders and experts | Manual coding | |
| 68 | Stakeholder theory | South America | To develop a model that helps managers in decisions-making and measurement of SPM by considering the TBL framework and a stakeholder view | Archival and illustrative case study | Integrated Environmental Evaluation of Water Resources Development (IEE) model developed by the United Nations Environment Program and the United Nations Educational, Scientific and Cultural Organization in 1987 as well as a case study on Brazilian Electricity Corporation | Multicriteria decision aid methods | ||
| 34 | Stakeholder, RBV and institutional theory | Europe | To address two gaps in literature: 1) integrated management systems are managed yet not measured and, 2) sustainability is measured yet not managed | Literature review | Literature reviews from Scopus, Google Scholar, EBSCO, ProQuest, Web of Science, and the journal electronic depositories of Elsevier, JSTOR, Emerald, Wiley, Taylor and Francis, Springer and Sage Publications | Manual coding based on theory | ||
| 1 | Phenomena-driven | Asia | To find practices related to sustainability and propose a framework for measuring sustainability | Literature review, survey | Literature and a case study Literature review and experts from the leather industry in Bangladesh | Manual coding | ||
| 3 | Phenomena-driven | Asia | To investigate corporate culture attributes and form them as a measurement tool for measuring corporate sustainability performance | Literature review, interview with industry experts | Fuzzy synthetic evaluation, a decision-making trial and evaluation laboratory (DEMATEL) method | |||
| 26 | Phenomena-driven | Europe | To develop a comprehensive sustainability measurement framework | Interviews and literature review | Literature review and qualitative interviews with 24 experts | Thematic analysis and content analysis | ||
| 21 | Phenomena-driven | Asia | To develop a measurement model to measure sustainability based on the three dimensions of TBL | Interviews, case studies and literature review | Questionnaires from 49 companies with a total of 284 samples | PCA analysis | ||
| 48 | Phenomena-driven | Europe | To determine on indicators of sustainability performance | Interview, surveys | International sources and deep interviews with experts | Multi-dimensional and multi-factor analyses, PCA method with CARIMAX rotation | ||
| 382 | Phenomena-driven | Europe | To develop a framework with a composite indicator index that can measure SPM. | Archival | GRI framework and data from two case companies’ sustainability reports | Pair-wise comparison Analytic Hierarchy Process and mathematical model development | ||
| 1 | Legitimacy theory, stakeholder theory, institutional theory, dependency theory | Europe | To develop a new measurement method called Multimoora Sort, that can measure corporate sustainability performance | Archival | Empirical case studies with 25 companies listed in Fortune 500 USA and Thomson Reuters Eikon database | Multicriteria sorting method, the Multimoor Sort method | ||
| 955 | Phenomena-driven | South Africa | To develop a comprehensive model to measure SPM | Survey, archival | Review of various frameworks and guidelines and a pre-survey at a large petrochemical company in South Africa with 23 participants | Manual and theoretical evaluation | ||
| 227 | Phenomena-driven | Australia | To develop a model for measuring SPMby using DEA | Archival | AccountAbility 1000, ISO 14000 and 26000, Dow Jones Sustainability Index (DJSI), OECD Multinational Enterprises, Social Accountability (SA) 8000, Global Reporting Initiatives (GRI) guidelines, United Nations Global Compact, and World Business Council for Sustainable Development initiatives as well as case studies of 10 Korean electronics manufacturing companies during the period May to July 2010 | DEA and a combined approach of cross-efficiency and dual-role factors | ||
| 8 | Phenomena-driven | Asia | To discuss and develop a model to measure sustainability by taking SDGs into account | Archival | Literature and the 17 Sustainable Development Goals with more than 500 indicators | Manual and theoretical evaluation | ||
| 127 | Transparency perspective and performance improvement perspective | Europe | To review literature related to CSP-measurement, management accounting, control and reporting | Literature review | Literature | Manual and theoretical evaluation | ||
| 8 | Phenomena-driven | Australia | To develop a two-stage DEA model to measure sustainability with more realistic weights than the usual DEA-model | Archival | A dataset from ( | Multiple criteria DEA method to develop a multiple criteria two-stage DEA model | ||
| 3 | Phenomena-driven | Europe | To review the current state of SPM and develop a framework for measuring and improving | Literature review | Various literature databases | Word cloud method and manual content analysis | ||
| 0 | Phenomena-driven | South America | To develop a model for the measurement of sustainability performance that is applied to agricultural cooperatives. They aim at assessing the adherence of an indicator set to develop a model called SAAC | Literature review, refinement with specialists and case studies | Literature review and multiple case studies. The organizations are all members of OCEPAR (2017) | Manual coding, process approach | ||
| 23 | TBL and multicapita-lism | America | To disclose a new method on performance accounting called the Multi Capital Scorecard, that makes it possible to measure, manage and report the TBL performance relative to norm for impacts on multiple capitals | Theoretical development based on hypothetical case | Theory and a hypothetical case | Expansion of the multiple capital accounting system Context-Based Sustainability to the Multi Capital Scorecard based on theory | ||
| 104 | Phenomena-driven | South America | To review literature with the aim of developing a comprehensive framework for measuring and integrating SPM into business | Literature review | Literature review from ISI Web of Knowledge (Web of Science) and Scopus databases in June 2015 | Manual and theoretical evaluation | ||
| 1 | Phenomena-driven | Asia | To obtain an understanding of the Logistic 4.0 impact on sustainability and develop a framework for measure SPM | Interviews with industry experts and data identified in literature | Literature and evaluation by industry experts | The item-objective congruence index, Q-sort method and the IOC method for content validity testing | ||
| 10 | BSC/Stakeholder/ TBL | South America | To develop a model to measure sustainability based on a correlation matrix between the dimensions of the TBL and the balanced scorecard | Literature review and interviews | Literature and data from a Brazilian manufacturer in the food sector | Manual and theoretical evaluation | ||
| 11 | TBL | Asia | To develop an integrated model to measure sustainable development performance of High-Tec companies | Archival | Data from Taiwanese High-Tec companies disclosed CSR reports, financial statements and annual reports in 2013. Data sources include the Taiwan Economic Journal (TEJ) Data Bank, eco-efficiency indexes, environmental and CSR disclosures and RAROC values provided by the TEJ VaR system v2.1 | Grey relational analysis, decision-making trial, evaluation laboratory and analytic network process | ||
| 578 | Stakeholder theory | Europe | To develop a sustainability evaluation and reporting system to track sustainability performance | Literature review | Un-structured in a literature review | Manual and theoretical evaluation and empirical experiences | ||
| 23 | Phenomena-driven | Europe | To develop a methodology to improve corporate sustainability management and assess the corporate sustainability performance of a specific company | Archival | An automotive company ranked by Forbes | PCA and fuzzy logic | ||
| 117 | Stakeholder theory | Asia | To provide a general set of the most common indicators and to develop a hierarchical normative | Archival | Sustainability normative frameworks, management systems, guidelines, and rating systems | Theoretical evaluation of the findings, processed by using a comprehensive four-pronged approach | ||
| 0 | RBV | Asia | To develop a framework and KPIs to measure sustainability in manufacturing companies in the cement sector | Literature review, survey | Systematic literature review | Frequency analysis, factor analysis, Cronbach's alfa method, item-to-total correlation, Barlett's test of sphericity and Kaiser-Meyer-Oklin measure | ||
| 8 | RBV | Asia | To develop a model that can assess sustainability for manufacturing organizations | Literature review and case study | Literature review and tested on a case study through personal visits. They also use the work of | Manual evaluation based on frequency analysis | ||
| ( | 112 | Phenomena-driven | Europe | To investigate different dimensions of CSR and develop a comprehensive Framework for measuring SPM | Archival | Standards including GRI and ISO 26000 as well as rating agencies (DJSI, KLD; FTSE4Good) | Manual and theoretical evaluation | |
| 6 | Phenomena-driven | South America | To develop a measurement model of SPM, based on the Corporate Sustainability Index (ISE) of the B3 in Brazil | Surveys | Semi-structured and structured surveys with 5 sustainability experts | Weighted Sum as well as Minimum Performance on Mandatory Items (MPMI) approach | ||
| 34 | Phenomena-driven | Asia | To empirically develop a framework for measuring CS within the Thai sugar industry | Interviews, surveys | Multiple case studies of 4 companies. 14 managers from the four companies agreed to take part and the interviews were conducted in May 2012 | Manual evaluation of the questionnaires based on rankings | ||
| 0 | Phenomena-driven | South America | To develop a procedure for measuring sustainability performance of manufacturing processes | Literature review, interviews | Systematic literature review and interviews with | Manual and theoretical evaluation | ||
| 5 | Phenomena-driven | North America | To develop performance measures for sustainability of the U.S fossil-fuel power stations | Survey | 418 electricity generations plants, EIA, Federal Regulatory Commission, Clean Air Task Force | DEA and nonparametric statistical analysis | ||
| 16 | RBV | Asia | To develop a valid and reliable hierarchical framework to measure corporate sustainability performance | Literature review, Survey | Literature, Taiwanese textile industry | Integrating the decision-making trial and evaluation laboratory method, exploratory factor analysis and the fuzzy synthetic method | ||
| 7 | RBV | Asia | To propose a method to measure the CSR identity of a firm | Survey | Case study of a company specialized in printing circuit board manufacturer in Taiwan. 42 staff | Fuzzy logic and exploratory factor analysis | ||
| 19 | Phenomena-driven | Europe | To develop a model to measure SPM based on a Fuzzy expert system | Survey, archival | Literature, rating agencies and survey information from CSR managers | Manual content analysis and evaluation of experts on fuzzy expert systems models | ||
| 0 | TBL | Europe | To goal is to develop and verify a model for measuring sustainability performance as an aggregated assessment of an industrial company by using the FANP method | Literature review and an explanatory case study | Literature | Fuzzy Analytic Network Process (FANP), logarithmic fuzzy preference programming methodology, and an action matrix | ||
| 0 | Phenomena-driven | Asia | To develop a new measurement approach to measure sustainability performance based on corporate image of CSR activities, stock price crash risk and | Theoretical development based on literature | Derived from theory and applied empirically to Taiwanese listed companies who have won a Corporate Citizen Award | DEA-SBM model and learning-curve model | ||
| 1329 | BSC | Europe | To formulate a SBSC that can measure sustainability management | Literature review | Theoretically collected based on literature and knowledge by the authors | Theoretical evaluation | ||
| 157 | BSC | Europe | To investigate SBSC and its use in measuring and managing SPM | Literature Review | Systematic literature | Theoretical evaluation | ||
| 905 | Stakeholder | Australia | To develop SBSC for measuring organizational performance related to sustainability | Literature review | The development of the SBSC is based on literature and knowledge of the authors as a hypothetical BSC and organizational sustainable performance index is developed | Theoretical evaluation | ||
| 24 | Stakeholder theory | North America | To develop a completer and more comprehensive SBSC that can support corporate sustainability strategies by developing an Integrated Scorecard | Literature and expert evaluation by 5 academics and 4 practical experts and then tested through practical experimentation | Theoretical and practical evaluation | |||
| 13 | BSC | Europe | To analyse the link between sustainability management and economic performance by analysing the framework of ( | Interviews, archival | A case study from October2007 to March 2008 at a wind farm company where one of the authors was working in the finance and control department. Three different collection methods were applied: participant observation, semi structured interviews, and documentary analysis. Five managers and three staff members were included | Theoretical and practical Examination of the issues and possibilities by using a SPMS based on the framework of ( | ||
| 17 | TBL | Europe | To develop a system for measuring industrial sustainability that is scalable and featured with different levels of application and suitable in different contexts | Literature review, interviews, survey, archival | Literature by searching Scopus, explanatory case studies with semi-structured interviews, questionnaires, and secondary material. The sample was selected from the AIDA database | Theoretical and practical content analysis. The empirical research was carried out on 5 Italian manufacturing firms where they tested the model’s heterogeneity by sector and size | ||
| 64 | Phenomena-driven | South America | To investigate the incorporation of sustainability in SPMS as well as investigate which factors affect the interaction between indicators and their relative priority for decision making | Interviews, archival | Cross-sector case studies at five Brazilian companies based on semi-structured interviews and triangulated with published reports and internal documents | Iterative coding and document analysis | ||
| 34 | Stakeholder theory | Asia | To investigate sustainability in management systems and | Literature review | Systematic literature review based on | Theoretical evaluation | ||
| 26 | Phenomena-driven | South America | To create a SPMS from a perspective of business process management | Literature review | Web of Science and Scopus | Theoretical evaluation | ||
| 22 | Contingency, institutional, stakeholder theory | North America | To present a model that consider the trade-offs associated with | Literature review | Un-structured literature search | Theoretical evaluation | ||