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The use of the sustainability balanced scorecard framework for Dutch SMEs as a tool for measuring the performance of their sustainability strategy

Boerrigter, S. (2015) The use of the sustainability balanced scorecard framework for Dutch SMEs as a tool for measuring the performance of their sustainability strategy.

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Abstract:A growing number of Dutch organizations nowadays combine their operations with the principles of sustainable business. There is a need, therefore, to adjust the ways performance in the field of sustainable practice is measured, to incorporate this trend. However, research has demonstrated that the use of performance measurement systems in SMEs (small- to medium-sized enterprises) is limited, especially regarding sustainability strategies. Given this observation, it can be argued that a structured approach to measuring performance in SMEs would improve strategic control. This study aims to analyze how managers of SMEs measure the results of their sustainability strategies, and in particular, where bottlenecks occur. Based on the results found, a Sustainability Balanced Scorecard Framework is developed. Using this Framework will allow managers of SMEs an easy, accessible way of measuring qualitative and quantitative results during the implementation of their sustainability strategy. During the implementation of this system, both direct and indirect stakeholders are involved in the entire process. This paper analyzes two cases, to illustrate that the Sustainability Balanced Scorecard Framework could be a powerful tool for Dutch managers to facilitate assessment of their implemented sustainability strategies.
Item Type:Essay (Bachelor)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:International Business Administration BSc (50952)
Link to this item:https://purl.utwente.nl/essays/67287
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