Empirical study on the indicators of sustainable performance -the sustainability balanced scorecard, effect of strategic organizational change

Amfiteatru Economic

Volumn 14, Issue 32, 2012, Pages 451-469

  Radu, Maria ^a  

^a BUCHAREST UNIVERSITY OF ECONOMIC STUDIES   (Romania)

Author keywords

Competitiveness; Organizational change; Performance Indicators; Sustainability; Sustainability balanced scorecard

Indexed keywords

EID: 84874027013     PISSN: 15829146     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (27)

1. Ahmad, W., Soskolne, C.L. and Ahmed, T., 2011. Strategic thinking on sustainability: challenges and sectoral roles. Environment, Development and Sustainability, 14(1), pp. 67-83.
2. Andrei, T. and Bourbonnais, R., 2008. Econometrie. Bucharest: Ed. Economica. Bansal, P., 2005. Evolving sustainably: a longitudinal study of corporate sustainable development. Strategic Management Journal, 26(3), pp. 197-218.
3. Caraiani, C. (coordinator), Dascǎlu, C., Lungu, C. I. and Guşe, R., 2010a. Contabilitate managerialǎ: tehnologii contabile integrate de raportare şi decizie. Bucharest: Ed. ASE.
4. Caraiani, C. (coordinator) et al., 2010b. Contabilitatea verde - Strategii transdisciplinare cǎtre contabilitatea socialǎ şi de mediu. Bucharest: Ed. ASE.
5. Caraiani, C., Guse, R.G., Lungu, C.I. and Colceag, F., 2009. Triple Bottom Line (TBL) reporting. New performance reporting tools in a knowledge based management approach. Chronicles of Oradea University-Economics, 18(3), pp. 838-843.
6. Castro, N.R. and Chousa, J.P., 2006. An Integrated Framework for the Financial Analysis of Sustainability. Business Strategy and the Environment, 15(5), pp. 322-333.
7. Cimpoeru, M.V, Radu, M. and Cimpoeru, V., 2011. Empirical study regarding key indicators correlations for sustainable performance budgeting. In: The Faculty of Accounting and Management Information Systems of the Bucharest Academy of Economic Studies, The International Conference Accounting and Management Information Systems - The sixth edition AMIS 2011. Bucharest, Romania, 8-9 June 2011. Bucharest: Ed. ASE.
8. Dinu, V., 2011. Corporate Social Responsibility - Opportunity for Reconciliation between Economical Interests and Social and Environmental Interests. Amfiteatru Economic, XIII(29), pp. 6-7.
9. Dumitrana, M. and Caraiani, C., (coordinatori), 2010. Control de gestiune. Bucharest: Ed. Universitarǎ.
10. Elijido-Ten, E. O., 2010. Sustainability and Balanced Scorecard Reporting: What Determines Public Disclosure Decision?. [online] Available at: [Accessed 15 January 2012].
11. Figge, F., Hahn, T., Schaltegger, S. and Wagner, M., 2002. The Sustainability Balanced Scorecard - Theory and Application of a Tool for Value-Based Sustainability Management. Business Strategy and the Environment, 11(5), pp. 269-284.
12. Gray, R., 2007. Taking a long view on what we now know about social and environmental accountability and reporting. Issues in Social and Environmental Accounting 1(2), pp. 169-198.
13. Hsu, Y.L. and Liu, C. C., 2010. Environmental performance evaluation and strategy management using balanced scorecard. Environmental Monitoring and Assessment, 170(1-4), pp. 599-607.
14. Hubbard, G., 2009. Measuring organizational performance: beyond the Triple Bottom Line. Business Strategy and the Environment, 18(3), pp.177-191.
15. Jones, P., 2011. Designing an effective environmental balanced scorecard. [online] Available at: < http://www.excitant.co.uk/pages/bsc_environmental.htm > [Accessed 1 February 2012].
16. Kaplan, R. and Norton, D., 2001. The strategy-focused organization: how balanced scorecard companies thrive in the new business environment. Boston: Harvard Business School Press.
17. Kaplan, R.S. and Norton, D.P., 2004. Strategy Maps - Converting Intangible Assets into Tangible Outcomes. Boston: Harvard Business School Press.
18. Lungu, C. I., Caraiani, C. and Dascǎlu, C., 2011. Research on corporate social responsibility reporting. Amfiteatru Economic, XIII(29), pp. 117-131.
19. Lungu, C. I. et al., 2012. Repoziţionarea raportǎrii financiare. Studii _i cercetǎri. Bucharest: Ed. ASE.
20. Miron, D., Petcu, M. and Sobolevschi, I. M., 2011. Corporate Social Responsibility and the Sustainable Competitive Advantage. Amfiteatru Economic, XIII(29), pp. 162-179.
21. Perrini, F. and Tencati, A., 2006. Sustainability and Stakeholder Management: the Need for New Corporate Performance Evaluation and Reporting Systems. Business Strategy and the Environment, 15(5), pp. 296-308.
22. Ramos, B. T. and Caeiro, S., 2010. Meta-performance evaluation of sustainability indicators. Ecological Indicators, 10(2), pp. 157-166.
23. Rey-Marston, M. and Neely, A., 2010. Beyond words: testing alignment among interorganizational performance measures. Measuring Business Excellence, 14(1), pp. 19-27.
24. Samimi, A. J., Kashefi, A., Salatin, P. and Lashkarizadeh, M., 2011. Environmental Performance and HDI: evidence from countries around the world. Middle-East Journal of Scientific Research, 10(3), pp. 294-301.
25. Sǎvoiu, G. et al., 2011. A Corporate Model of Similitude for SMEs Reunion into a Corporation, Viewed from the Angle of Physical Thought, and Its Complex Economic and Social Impact. Amfiteatru Economic, XIII(29), pp. 10-27.
26. Wikström, P.A., 2010. Sustainability and organizational activities - three approaches. Sustainable Development, 18(2), pp. 99-107.
27. World Commission on Environment and Development (WCED), 1987. Our Common Future (The Brundtland Report). [online] Available at: [Accessed 10 January 2012].