메뉴 건너뛰기




Volumn 144, Issue 2, 2017, Pages 323-342

A Heuristic Model for Establishing Trade-Offs in Corporate Sustainability Performance Measurement Systems

Author keywords

Contingency factors; Measurement; Metrics; Performance; Strategy; Sustainability; Trade offs

Indexed keywords


EID: 84939203817     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-015-2806-y     Document Type: Article
Times cited : (34)

References (158)
  • 1
    • 84925647667 scopus 로고    scopus 로고
    • CSR in search of a management model: A case of marginalization of a CSR initiative
    • Smith NC, Bhattacharya CB, Vogel D, Levine DI, (eds), Cambridge University Press, Cambridge
    • Acquier, A. (2010). CSR in search of a management model: A case of marginalization of a CSR initiative. In N. C. Smith, C. B. Bhattacharya, D. Vogel, & D. I. Levine (Eds.), Global challenges in responsible business (pp. 107–132). Cambridge: Cambridge University Press.
    • (2010) Global challenges in responsible business , pp. 107-132
    • Acquier, A.1
  • 2
    • 54149109713 scopus 로고    scopus 로고
    • Integrating sustainability reporting into management practices
    • Adams, C. A., & Frost, G. R. (2008). Integrating sustainability reporting into management practices. Accounting Forum, 32(4), 288–302.
    • (2008) Accounting Forum , vol.32 , Issue.4 , pp. 288-302
    • Adams, C.A.1    Frost, G.R.2
  • 3
    • 85027826308 scopus 로고    scopus 로고
    • Loosely coupled performance measurement systems
    • Neely A, (ed), Cambridge University Press, Cambridge
    • Ahrens, T., & Chapman, C. (2002). Loosely coupled performance measurement systems. In A. Neely (Ed.), Business performance measurement: theory and practice (pp. 244–258). Cambridge: Cambridge University Press.
    • (2002) Business performance measurement: theory and practice , pp. 244-258
    • Ahrens, T.1    Chapman, C.2
  • 5
    • 0347301618 scopus 로고    scopus 로고
    • The use of international R&D teams: An empirical investigation of selected contingency factors
    • Ambos, B., & Schlegelmilch, B. B. (2004). The use of international R&D teams: An empirical investigation of selected contingency factors. Journal of World Business, 39(1), 37–48.
    • (2004) Journal of World Business , vol.39 , Issue.1 , pp. 37-48
    • Ambos, B.1    Schlegelmilch, B.B.2
  • 6
    • 77953660917 scopus 로고    scopus 로고
    • A sensemaking approach to trade-offs and synergies between human and ecological elements of corporate sustainability
    • Angus-Leppan, T., Benn, S., & Young, L. (2010). A sensemaking approach to trade-offs and synergies between human and ecological elements of corporate sustainability. Business Strategy and the Environment, 19(4), 230–244.
    • (2010) Business Strategy and the Environment , vol.19 , Issue.4 , pp. 230-244
    • Angus-Leppan, T.1    Benn, S.2    Young, L.3
  • 7
    • 0036129117 scopus 로고    scopus 로고
    • Institutional developments in the Russian system of social security: Organizational and interorganizational aspects
    • Axelsson, R. (2002). Institutional developments in the russian system of social security: Organizational and interorganizational aspects. Social Policy and Administration, 36(2), 142–155.
    • (2002) Social Policy and Administration , vol.36 , Issue.2 , pp. 142-155
    • Axelsson, R.1
  • 9
    • 48849109094 scopus 로고    scopus 로고
    • Industrial symbiosis in the Rotterdam Harbour and industrial complex: Reflections on the interconnection of the techno-sphere with the social system
    • Baas, L. (2008). Industrial symbiosis in the Rotterdam Harbour and industrial complex: Reflections on the interconnection of the techno-sphere with the social system. Business Strategy and the Environment, 17(5), 330–340.
    • (2008) Business Strategy and the Environment , vol.17 , Issue.5 , pp. 330-340
    • Baas, L.1
  • 10
    • 84896930624 scopus 로고
    • Firm resources and sustained competitive advantage
    • Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.
    • (1991) Journal of Management , vol.17 , Issue.1 , pp. 99-120
    • Barney, J.1
  • 11
    • 84985648248 scopus 로고
    • Environmental regulation for competitive advantage
    • Barrett, S. (1991). Environmental regulation for competitive advantage. Business Strategy Review, 2(1), 1–15.
    • (1991) Business Strategy Review , vol.2 , Issue.1 , pp. 1-15
    • Barrett, S.1
  • 12
    • 33847318259 scopus 로고    scopus 로고
    • Accounting technologies and sustainability assessment models
    • Bebbington, J., Brown, J., & Frame, B. (2007). Accounting technologies and sustainability assessment models. Ecological Economics, 61(2–3), 224–236.
    • (2007) Ecological Economics , vol.61 , Issue.2-3 , pp. 224-236
    • Bebbington, J.1    Brown, J.2    Frame, B.3
  • 13
    • 0033247292 scopus 로고    scopus 로고
    • Does stakeholder orientation matter? The relationship between stakeholder management models and firm financial performance
    • Berman, S. L., Wicks, A. C., Kotha, S., & Jones, T. M. (1999). Does stakeholder orientation matter? The relationship between stakeholder management models and firm financial performance. The Academy of Management Journal, 42(5), 488–506.
    • (1999) The Academy of Management Journal , vol.42 , Issue.5 , pp. 488-506
    • Berman, S.L.1    Wicks, A.C.2    Kotha, S.3    Jones, T.M.4
  • 14
    • 35748983807 scopus 로고    scopus 로고
    • Dartboards and clovers as new tools in sustainability planning and control
    • Bonacchi, M., & Rinaldi, L. (2007). Dartboards and clovers as new tools in sustainability planning and control. Business Strategy and the Environment, 16(7), 461–473.
    • (2007) Business Strategy and the Environment , vol.16 , Issue.7 , pp. 461-473
    • Bonacchi, M.1    Rinaldi, L.2
  • 16
    • 65249083492 scopus 로고    scopus 로고
    • Assessing the relationship between economic and ecological performance: Distinguishing system levels and the role of innovation
    • Boons, F., & Wagner, M. (2009). Assessing the relationship between economic and ecological performance: Distinguishing system levels and the role of innovation. Ecological Economics, 68(7), 1908–1914.
    • (2009) Ecological Economics , vol.68 , Issue.7 , pp. 1908-1914
    • Boons, F.1    Wagner, M.2
  • 22
    • 59949088821 scopus 로고    scopus 로고
    • Building institutions based on information disclosure: Lessons from GRI’s sustainability reporting
    • Brown, H. S., DE Jong, M., & Levy, D. L. (2009). Building institutions based on information disclosure: Lessons from GRI’s sustainability reporting. Journal of Cleaner Production, 17(6), 571–580.
    • (2009) Journal of Cleaner Production , vol.17 , Issue.6 , pp. 571-580
    • Brown, H.S.1    De Jong, M.2    Levy, D.L.3
  • 23
    • 0037407706 scopus 로고    scopus 로고
    • Proactive environmental strategies: A stakeholder management perspective
    • Buysse, K., & Verbeke, A. (2003). Proactive environmental strategies: A stakeholder management perspective. Strategic Management Journal, 24(5), 453–470.
    • (2003) Strategic Management Journal , vol.24 , Issue.5 , pp. 453-470
    • Buysse, K.1    Verbeke, A.2
  • 24
    • 34547436187 scopus 로고    scopus 로고
    • Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility
    • Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(2), 946–967.
    • (2007) Academy of Management Review , vol.32 , Issue.2 , pp. 946-967
    • Campbell, J.L.1
  • 25
    • 85027814338 scopus 로고    scopus 로고
    • Accessed 30 June 2014
    • CBSNEWS. (2010). Blowout: The deepwater horizon disaster. http://www.cbsnews.com/news/blowout-the-deepwater-horizon-disaster-16-05-2010/. Accessed 30 June 2014.
    • (2010) Blowout: The deepwater horizon disaster
  • 29
    • 0041592278 scopus 로고    scopus 로고
    • Bureaucracy and innovation revisited: Effects of contingency factors, industrial sectors, and innovation characteristics
    • Damanpour, F. (1996). Bureaucracy and innovation revisited: Effects of contingency factors, industrial sectors, and innovation characteristics. The Journal of High Technology Management Research, 7(2), 149–173.
    • (1996) The Journal of High Technology Management Research , vol.7 , Issue.2 , pp. 149-173
    • Damanpour, F.1
  • 32
    • 84867974661 scopus 로고    scopus 로고
    • Determinants of sustainable competitive advantage due to an IT-enabled strategy
    • Dehning, B., & Stratopoulos, T. (2003). Determinants of sustainable competitive advantage due to an IT-enabled strategy. Journal of Strategic Information Systems, 12(1), 7–28.
    • (2003) Journal of Strategic Information Systems , vol.12 , Issue.1 , pp. 7-28
    • Dehning, B.1    Stratopoulos, T.2
  • 33
    • 77953659680 scopus 로고    scopus 로고
    • Measuring corporate environmental performance: The trade-offs of sustainability ratings
    • Delmas, M., & Blass, V. D. (2010). Measuring corporate environmental performance: The trade-offs of sustainability ratings. Business Strategy and the Environment, 19(4), 245–260.
    • (2010) Business Strategy and the Environment , vol.19 , Issue.4 , pp. 245-260
    • Delmas, M.1    Blass, V.D.2
  • 34
    • 3242885208 scopus 로고    scopus 로고
    • Stakeholders and environmental management practices: An institutional framework
    • Delmas, M., & Toffel, M. W. (2004). Stakeholders and environmental management practices: An institutional framework. Business Strategy and the Environment, 13(4), 209–222.
    • (2004) Business Strategy and the Environment , vol.13 , Issue.4 , pp. 209-222
    • Delmas, M.1    Toffel, M.W.2
  • 35
    • 0001666448 scopus 로고
    • Inconsistent trade-offs between attributes: New evidence in preference assessment biases
    • Delquié, P. (1993). Inconsistent trade-offs between attributes: New evidence in preference assessment biases. Management Science, 39(11), 1382–1395.
    • (1993) Management Science , vol.39 , Issue.11 , pp. 1382-1395
    • Delquié, P.1
  • 36
    • 0031131002 scopus 로고    scopus 로고
    • ”Bi-matching”: A new preference assessment method to reduce compatibility effects
    • Delquié, P. (1997). ”Bi-matching”: A new preference assessment method to reduce compatibility effects. Management Science, 43(5), 640–658.
    • (1997) Management Science , vol.43 , Issue.5 , pp. 640-658
    • Delquié, P.1
  • 40
    • 33847031485 scopus 로고    scopus 로고
    • Using a balanced scorecard to implement sustainability
    • Epstein, M. J., & Wisner, P. S. (2001). Using a balanced scorecard to implement sustainability. Environmental Quality Management, 11(2), 1–10.
    • (2001) Environmental Quality Management , vol.11 , Issue.2 , pp. 1-10
    • Epstein, M.J.1    Wisner, P.S.2
  • 41
    • 33645932617 scopus 로고    scopus 로고
    • Managing and controlling environmental performance: Evidence from Mexico
    • Epstein, M. J., & Wisner, P. S. (2005). Managing and controlling environmental performance: Evidence from Mexico. Advances in Management Accounting, 14, 115–137.
    • (2005) Advances in Management Accounting , vol.14 , pp. 115-137
    • Epstein, M.J.1    Wisner, P.S.2
  • 42
    • 84880034002 scopus 로고    scopus 로고
    • Measuring trade-offs among criteria in a balanced scorecard framework: Possible contributions from the multiple criteria decision analysis research field
    • Ferreira, F. A. (2013). Measuring trade-offs among criteria in a balanced scorecard framework: Possible contributions from the multiple criteria decision analysis research field. Journal of Business Economics and Management, 14(3), 433–447.
    • (2013) Journal of Business Economics and Management , vol.14 , Issue.3 , pp. 433-447
    • Ferreira, F.A.1
  • 43
    • 0036735890 scopus 로고    scopus 로고
    • The sustainability balanced scorecard—linking sustainability management to business strategy
    • Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard—linking sustainability management to business strategy. Business Strategy and the Environment, 11(5), 269–284.
    • (2002) Business Strategy and the Environment , vol.11 , Issue.5 , pp. 269-284
    • Figge, F.1    Hahn, T.2    Schaltegger, S.3    Wagner, M.4
  • 44
    • 0345060415 scopus 로고    scopus 로고
    • Designing resilient, sustainable systems
    • Fiksel, J. (2003). Designing resilient, sustainable systems. Environmental Science and Technology, 37(23), 5330–5339.
    • (2003) Environmental Science and Technology , vol.37 , Issue.23 , pp. 5330-5339
    • Fiksel, J.1
  • 46
    • 0001788578 scopus 로고
    • The social responsibility of business is to increase its profits
    • Friedman, M. (1970). The social responsibility of business is to increase its profits. The New York Times Magazine, 33, 122–126.
    • (1970) The New York Times Magazine , vol.33 , pp. 122-126
    • Friedman, M.1
  • 47
    • 41749125224 scopus 로고    scopus 로고
    • A critical review of reductionist approaches for assessing the progress towards sustainability
    • Gasperados, A., El-Harem, M., & Horner, M. (2008). A critical review of reductionist approaches for assessing the progress towards sustainability. Environmental Impact Assessment Review, 28(4–5), 286–311.
    • (2008) Environmental Impact Assessment Review , vol.28 , Issue.4-5 , pp. 286-311
    • Gasperados, A.1    El-Harem, M.2    Horner, M.3
  • 48
    • 67650474147 scopus 로고    scopus 로고
    • The argument against a reductionist approach for measuring sustainable development performance and the need for methodological pluralism
    • Gasperados, A., El-Harem, M., & Horner, M. (2009). The argument against a reductionist approach for measuring sustainable development performance and the need for methodological pluralism. Accounting Forum, 33(3), 245–256.
    • (2009) Accounting Forum , vol.33 , Issue.3 , pp. 245-256
    • Gasperados, A.1    El-Harem, M.2    Horner, M.3
  • 49
    • 84862997715 scopus 로고    scopus 로고
    • Choosing the most appropriate sustainability assessment tool
    • Gasperados, A., & Scolobig, A. (2012). Choosing the most appropriate sustainability assessment tool. Ecological Economics, 80, 1–7.
    • (2012) Ecological Economics , vol.80 , pp. 1-7
    • Gasperados, A.1    Scolobig, A.2
  • 50
    • 84874243388 scopus 로고    scopus 로고
    • Integrating sustainability measures into strategic performance measurement systems: An empirical study
    • Gates, S., & Germain, C. (2010). Integrating sustainability measures into strategic performance measurement systems: An empirical study. Management Accounting Quarterly, 11(3), 1–7.
    • (2010) Management Accounting Quarterly , vol.11 , Issue.3 , pp. 1-7
    • Gates, S.1    Germain, C.2
  • 51
    • 52349119947 scopus 로고    scopus 로고
    • Global Environmental Management Initiative, Washington, DC
    • GEMI. (2007). The metrics navigator. Washington, DC: Global Environmental Management Initiative.
    • (2007) The metrics navigator
  • 52
    • 77953619585 scopus 로고    scopus 로고
    • Integrating science and business models of sustainability for environmentally-challenging industries such as secondary lead smelters: A systematic review and analysis of findings
    • Genaidy, A. M., Sequeira, R., Tolaymat, T., Kohler, J., Wallace, S., & Andrinder, M. (2010). Integrating science and business models of sustainability for environmentally-challenging industries such as secondary lead smelters: A systematic review and analysis of findings. Journal of Environmental Management, 91(9), 1872–1882.
    • (2010) Journal of Environmental Management , vol.91 , Issue.9 , pp. 1872-1882
    • Genaidy, A.M.1    Sequeira, R.2    Tolaymat, T.3    Kohler, J.4    Wallace, S.5    Andrinder, M.6
  • 53
    • 33750177693 scopus 로고    scopus 로고
    • Beyond the pillars: Sustainability assessment as a framework for effective integration of social, economic and ecological considerations in significant decision making
    • Gibson, R. B. (2006). Beyond the pillars: Sustainability assessment as a framework for effective integration of social, economic and ecological considerations in significant decision making. Journal of Environmental Assessment Policy and Management, 8(3), 259–280.
    • (2006) Journal of Environmental Assessment Policy and Management , vol.8 , Issue.3 , pp. 259-280
    • Gibson, R.B.1
  • 54
    • 79959962778 scopus 로고    scopus 로고
    • Stakeholders and environmental management systems: A synergistic influence on environmental imbalance
    • González-Benito, J., Lannelongue, G., & Queiruga, D. (2011). Stakeholders and environmental management systems: A synergistic influence on environmental imbalance. Journal of Cleaner Production, 19(14), 1622–1633.
    • (2011) Journal of Cleaner Production , vol.19 , Issue.14 , pp. 1622-1633
    • González-Benito, J.1    Lannelongue, G.2    Queiruga, D.3
  • 56
    • 76049123405 scopus 로고    scopus 로고
    • Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisation and the planet
    • Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisation and the planet. Accounting, Organizations and Society, 35(1), 47–62.
    • (2010) Accounting, Organizations and Society , vol.35 , Issue.1 , pp. 47-62
    • Gray, R.1
  • 58
    • 80855143659 scopus 로고    scopus 로고
    • Beyond the bounded instrumentality in current corporate sustainability research: Toward an inclusive notion of profitability
    • Hahn, T., & Figge, F. (2011). Beyond the bounded instrumentality in current corporate sustainability research: Toward an inclusive notion of profitability. Journal of Business Ethics, 104(3), 325–345.
    • (2011) Journal of Business Ethics , vol.104 , Issue.3 , pp. 325-345
    • Hahn, T.1    Figge, F.2
  • 59
    • 77953669174 scopus 로고    scopus 로고
    • Trade-offs in corporate sustainability: You can’t have your cake and eat it
    • Hahn, T., Figge, F., Pinkse, J., & Preuss, L. (2010). Trade-offs in corporate sustainability: You can’t have your cake and eat it. Business Strategy and the Environment, 19(4), 217–229.
    • (2010) Business Strategy and the Environment , vol.19 , Issue.4 , pp. 217-229
    • Hahn, T.1    Figge, F.2    Pinkse, J.3    Preuss, L.4
  • 60
    • 84989103838 scopus 로고
    • A framework linking intangible resources and capabilities to sustainable competitive advantage
    • Hall, R. (1993). A framework linking intangible resources and capabilities to sustainable competitive advantage. Strategic Management Journal, 14(8), 607–618.
    • (1993) Strategic Management Journal , vol.14 , Issue.8 , pp. 607-618
    • Hall, R.1
  • 62
    • 84880401721 scopus 로고    scopus 로고
    • Stakeholder theory, value, and firm performance
    • Harrison, J. S., & Wicks, A. C. (2013). Stakeholder theory, value, and firm performance. Business Ethics Quarterly, 23(1), 97–124.
    • (2013) Business Ethics Quarterly , vol.23 , Issue.1 , pp. 97-124
    • Harrison, J.S.1    Wicks, A.C.2
  • 63
    • 0033248834 scopus 로고    scopus 로고
    • The relationship between environmental commitment and managerial perceptions of stakeholder importance
    • Henriques, I., & Sadorsky, P. (1999). The relationship between environmental commitment and managerial perceptions of stakeholder importance. The Academy of Management Journal, 42(1), 87–99.
    • (1999) The Academy of Management Journal , vol.42 , Issue.1 , pp. 87-99
    • Henriques, I.1    Sadorsky, P.2
  • 64
    • 78049231846 scopus 로고    scopus 로고
    • ISO 14001 certification and financial performance: Selection-effect versus treatment-effect
    • Heras-Saizarbitoria, I., Molina-Azorín, J. F., & Dick, G. P. M. (2011). ISO 14001 certification and financial performance: Selection-effect versus treatment-effect. Journal of Cleaner Production, 19, 1–12.
    • (2011) Journal of Cleaner Production , vol.19 , pp. 1-12
    • Heras-Saizarbitoria, I.1    Molina-Azorín, J.F.2    Dick, G.P.M.3
  • 65
    • 0038159332 scopus 로고    scopus 로고
    • Shareholder value, stakeholder management, and social issues: What’s the bottom line?
    • Hillman, A. J., & Keim, G. D. (2001). Shareholder value, stakeholder management, and social issues: What’s the bottom line? Strategic Management Journal, 22(2), 125–139.
    • (2001) Strategic Management Journal , vol.22 , Issue.2 , pp. 125-139
    • Hillman, A.J.1    Keim, G.D.2
  • 66
    • 70249121838 scopus 로고    scopus 로고
    • Measuring organizational performance: Beyond the triple bottom line
    • Hubbard, G. (2009). Measuring organizational performance: Beyond the triple bottom line. Business Strategy and the Environment, 19(8), 177–191.
    • (2009) Business Strategy and the Environment , vol.19 , Issue.8 , pp. 177-191
    • Hubbard, G.1
  • 67
    • 47549086669 scopus 로고    scopus 로고
    • An exploration of measures of social sustainability and their application to supply chain decisions
    • Hutchins, M. J., & Sutherland, J. W. (2008). An exploration of measures of social sustainability and their application to supply chain decisions. Journal of Cleaner Production, 16(15), 1688–1698.
    • (2008) Journal of Cleaner Production , vol.16 , Issue.15 , pp. 1688-1698
    • Hutchins, M.J.1    Sutherland, J.W.2
  • 68
    • 85027803091 scopus 로고    scopus 로고
    • International Accounting Standards Board, London
    • IAS. (2012). IAS 38—intangible assets. London: International Accounting Standards Board.
    • (2012) IAS 38—intangible assets
  • 70
    • 58849090972 scopus 로고    scopus 로고
    • Interactions between contingency, organizational it factors, and ERP success
    • Ifinedo, P., & Nahar, N. (2009). Interactions between contingency, organizational it factors, and ERP success. Industrial Management & Data Systems, 109(1), 118–137.
    • (2009) Industrial Management & Data Systems , vol.109 , Issue.1 , pp. 118-137
    • Ifinedo, P.1    Nahar, N.2
  • 72
    • 70449421278 scopus 로고    scopus 로고
    • International Organization for Standardization, Geneva
    • ISO. (2010). ISO 26000: Guidance on social responsibility. Geneva: International Organization for Standardization.
    • (2010) ISO 26000: Guidance on social responsibility
  • 73
  • 75
    • 84986043602 scopus 로고    scopus 로고
    • Innovation as the core competency of a service organisation: The role of technology, knowledge and networks
    • Kandampully, J. (2002). Innovation as the core competency of a service organisation: The role of technology, knowledge and networks. European Journal of Innovation Management, 5(1), 18–26.
    • (2002) European Journal of Innovation Management , vol.5 , Issue.1 , pp. 18-26
    • Kandampully, J.1
  • 76
    • 0036699843 scopus 로고    scopus 로고
    • Performance measurement system
    • Kanji, G. K. (2002). Performance measurement system. Total Quality Management, 13(5), 715–728.
    • (2002) Total Quality Management , vol.13 , Issue.5 , pp. 715-728
    • Kanji, G.K.1
  • 77
    • 0000142161 scopus 로고
    • Putting the balanced scorecard to work
    • Kaplan, R. S., & Norton, D. P. (1993). Putting the balanced scorecard to work. Harvard Business Review, 71(5), 134–147.
    • (1993) Harvard Business Review , vol.71 , Issue.5 , pp. 134-147
    • Kaplan, R.S.1    Norton, D.P.2
  • 79
    • 77950865684 scopus 로고    scopus 로고
    • Technology transfer through climate change: Setting a sustainable energy pattern
    • Karakosta, C., Doukas, H., & Psarras, J. (2010). Technology transfer through climate change: Setting a sustainable energy pattern. Renewable and Sustainable Energy Review, 14(6), 1546–1557.
    • (2010) Renewable and Sustainable Energy Review , vol.14 , Issue.6 , pp. 1546-1557
    • Karakosta, C.1    Doukas, H.2    Psarras, J.3
  • 80
    • 80054044108 scopus 로고    scopus 로고
    • Doing well by doing good”: The grand illusion
    • Karnani, A. (2011). “Doing well by doing good”: The grand illusion. California Management Review, 53(2), 69–86.
    • (2011) California Management Review , vol.53 , Issue.2 , pp. 69-86
    • Karnani, A.1
  • 82
    • 0001650655 scopus 로고
    • Implementing internal diversification: Contingency factors for organization design choices
    • Kazanjian, R. K., & Drazin, R. (1987). Implementing internal diversification: Contingency factors for organization design choices. The Academy of Management Review, 12(2), 342–354.
    • (1987) The Academy of Management Review , vol.12 , Issue.2 , pp. 342-354
    • Kazanjian, R.K.1    Drazin, R.2
  • 83
    • 0036877242 scopus 로고    scopus 로고
    • Common mistakes in making value trade-offs
    • Keeney, R. L. (2002). Common mistakes in making value trade-offs. Operations Research, 50(6), 935–945.
    • (2002) Operations Research , vol.50 , Issue.6 , pp. 935-945
    • Keeney, R.L.1
  • 84
    • 82955207744 scopus 로고    scopus 로고
    • Corporate social responsibility, mining and “audit culture
    • Kemp, D., Owen, J. R., & van de Graaff, S. (2012). Corporate social responsibility, mining and “audit culture”. Journal of Cleaner Production, 24, 1–10.
    • (2012) Journal of Cleaner Production , vol.24 , pp. 1-10
    • Kemp, D.1    Owen, J.R.2    van de Graaff, S.3
  • 85
    • 0036455946 scopus 로고    scopus 로고
    • A framework of the factors affecting the evolution of performance measurement systems
    • Kennerley, M., & Neely, A. (2002). A framework of the factors affecting the evolution of performance measurement systems. International Journal of Operations and Production Management, 22(11), 1222–1245.
    • (2002) International Journal of Operations and Production Management , vol.22 , Issue.11 , pp. 1222-1245
    • Kennerley, M.1    Neely, A.2
  • 87
    • 84879415149 scopus 로고    scopus 로고
    • Business transition management: Exploring a new role for business in sustainability transitions
    • Loorbach, D., & Wijsman, K. (2013). Business transition management: Exploring a new role for business in sustainability transitions. Journal of Cleaner Production, 45, 20–28.
    • (2013) Journal of Cleaner Production , vol.45 , pp. 20-28
    • Loorbach, D.1    Wijsman, K.2
  • 88
    • 84865501734 scopus 로고    scopus 로고
    • The effect of corporate social responsibility on consumer satisfaction and perceived value: The case of the automobile industry sector in Portugal
    • Loureiro, S. M. C., Sardinha, I. M. D., & Reijnders, L. (2012). The effect of corporate social responsibility on consumer satisfaction and perceived value: The case of the automobile industry sector in Portugal. Journal of Cleaner Production, 37, 172–178.
    • (2012) Journal of Cleaner Production , vol.37 , pp. 172-178
    • Loureiro, S.M.C.1    Sardinha, I.M.D.2    Reijnders, L.3
  • 90
    • 78649328169 scopus 로고    scopus 로고
    • Inter-linking issues and dimensions in sustainability reporting
    • Lozano, R., & Huisingh, D. (2011). Inter-linking issues and dimensions in sustainability reporting. Journal of Cleaner Production, 19(2–3), 99–107.
    • (2011) Journal of Cleaner Production , vol.19 , Issue.2-3 , pp. 99-107
    • Lozano, R.1    Huisingh, D.2
  • 91
    • 85027825568 scopus 로고    scopus 로고
    • BP hit by new $34bn deepwater horizon claim. The Guardian. Accessed 30/6/2014 from www.Theguardian.com/business/2013/feb/05/bp-deepwater-horizon-charge-rises
    • Macalister, T. (2013). BP hit by new $34bn deepwater horizon claim. The Guardian. Accessed 30/6/2014 from www.Theguardian.com/business/2013/feb/05/bp-deepwater-horizon-charge-rises.
    • (2013)
    • Macalister, T.1
  • 92
    • 40549086645 scopus 로고    scopus 로고
    • Exploring the debate on short-termism: A theoretical and empirical analysis
    • Marginson, D., & Mcaulay, L. (2008). Exploring the debate on short-termism: A theoretical and empirical analysis. Strategic Management Journal, 29(3), 273–292.
    • (2008) Strategic Management Journal , vol.29 , Issue.3 , pp. 273-292
    • Marginson, D.1    Mcaulay, L.2
  • 93
    • 0347569255 scopus 로고    scopus 로고
    • Misery loves companies: Rethinking social initiatives by business
    • Margolis, J. D., & Walsh, J. P. (2003). Misery loves companies: Rethinking social initiatives by business. Administrative Science Quarterly, 48(2), 268–305.
    • (2003) Administrative Science Quarterly , vol.48 , Issue.2 , pp. 268-305
    • Margolis, J.D.1    Walsh, J.P.2
  • 96
    • 39049163970 scopus 로고    scopus 로고
    • Strengths and weaknesses of common sustainability indices for multidimensional systems
    • Mayer, A. L. (2008). Strengths and weaknesses of common sustainability indices for multidimensional systems. Environment International, 34(2), 277–291.
    • (2008) Environment International , vol.34 , Issue.2 , pp. 277-291
    • Mayer, A.L.1
  • 97
    • 0346313017 scopus 로고
    • The relationship between user participation and user satisfaction: And investigation of four contingency factors
    • Mckeen, J. D., Guimaraes, T., & Wetherbe, J. C. (1994). The relationship between user participation and user satisfaction: And investigation of four contingency factors. MIS Quarterly, 18(4), 427–451.
    • (1994) MIS Quarterly , vol.18 , Issue.4 , pp. 427-451
    • Mckeen, J.D.1    Guimaraes, T.2    Wetherbe, J.C.3
  • 100
    • 33750618394 scopus 로고    scopus 로고
    • The sustainability balanced scorecard as a framework for eco-efficiency analysis
    • Möller, A., & Schaltegger, S. (2005). The sustainability balanced scorecard as a framework for eco-efficiency analysis. Journal of Industrial Ecology, 9(4), 73–83.
    • (2005) Journal of Industrial Ecology , vol.9 , Issue.4 , pp. 73-83
    • Möller, A.1    Schaltegger, S.2
  • 103
    • 59849096774 scopus 로고    scopus 로고
    • Finding the connection: Environmental management systems and environmental performance
    • Nawrocka, D., & Parker, T. (2009). Finding the connection: Environmental management systems and environmental performance. Journal of Cleaner Production, 17(6), 601–627.
    • (2009) Journal of Cleaner Production , vol.17 , Issue.6 , pp. 601-627
    • Nawrocka, D.1    Parker, T.2
  • 105
    • 28344435907 scopus 로고    scopus 로고
    • The evolution of performance measurement research: Developments in the last decade and a research agenda for the next
    • Neely, A. (2005). The evolution of performance measurement research: Developments in the last decade and a research agenda for the next. International Journal of Operations and Production Management, 25(12), 1264–1277.
    • (2005) International Journal of Operations and Production Management , vol.25 , Issue.12 , pp. 1264-1277
    • Neely, A.1
  • 111
    • 0030360295 scopus 로고    scopus 로고
    • Timing and intensity of environmental investments
    • Nehrt, C. (1996). Timing and intensity of environmental investments. Strategic Management Journal, 17(7), 535–547.
    • (1996) Strategic Management Journal , vol.17 , Issue.7 , pp. 535-547
    • Nehrt, C.1
  • 114
    • 0012700424 scopus 로고    scopus 로고
    • Organisation for Economic Co-Operation And Development, Paris
    • OECD. (2008). OECD guidelines for multinational enterprises. Paris: Organisation for Economic Co-Operation And Development.
    • (2008) OECD guidelines for multinational enterprises
  • 115
    • 0042090748 scopus 로고    scopus 로고
    • Corporate social and financial performance: A meta-analysis
    • Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization Studies, 24(3), 403–441.
    • (2003) Organization Studies , vol.24 , Issue.3 , pp. 403-441
    • Orlitzky, M.1    Schmidt, F.L.2    Rynes, S.L.3
  • 117
    • 0008302087 scopus 로고    scopus 로고
    • Environmental costing: A path to implementation
    • Parker, L. D. (2000). Environmental costing: A path to implementation. Australian Accounting Review, 10(3), 43–51.
    • (2000) Australian Accounting Review , vol.10 , Issue.3 , pp. 43-51
    • Parker, L.D.1
  • 118
    • 33749416532 scopus 로고    scopus 로고
    • Sustainability and stakeholder management: The need for new corporate performance evaluation and reporting systems
    • Perrini, F., & Tencati, A. (2006). Sustainability and stakeholder management: The need for new corporate performance evaluation and reporting systems. Business Strategy and the Environment, 15(5), 296–308.
    • (2006) Business Strategy and the Environment , vol.15 , Issue.5 , pp. 296-308
    • Perrini, F.1    Tencati, A.2
  • 119
    • 0001056775 scopus 로고
    • A framework for the comparative analysis of organizations
    • Perrow, C. (1967). A framework for the comparative analysis of organizations. American Sociological Review, 32(2), 194–208.
    • (1967) American Sociological Review , vol.32 , Issue.2 , pp. 194-208
    • Perrow, C.1
  • 120
    • 84989113324 scopus 로고
    • The cornerstones of competitive advantage: A resource-based view
    • Peteraf, M. A. (1993). The cornerstones of competitive advantage: A resource-based view. Strategic Management Journal, 14(3), 179–191.
    • (1993) Strategic Management Journal , vol.14 , Issue.3 , pp. 179-191
    • Peteraf, M.A.1
  • 121
    • 84855808348 scopus 로고    scopus 로고
    • Bellagio stamp: Principles for sustainability assessment and measurement
    • Pintér, L., Hardi, P., Martinuzzi, A., & Hall, J. (2012). Bellagio stamp: Principles for sustainability assessment and measurement. Ecological Indicators, 17, 20–28.
    • (2012) Ecological Indicators , vol.17 , pp. 20-28
    • Pintér, L.1    Hardi, P.2    Martinuzzi, A.3    Hall, J.4
  • 122
    • 79952683018 scopus 로고    scopus 로고
    • ISO 26000 guidance on social responsibility
    • POJASEK, R. B. (2011). ISO 26000 guidance on social responsibility. Environmental Quality Management, 20(3), 85–93.
    • (2011) Environmental Quality Management , vol.20 , Issue.3 , pp. 85-93
    • Pojasek, R.B.1
  • 125
    • 0003189799 scopus 로고    scopus 로고
    • November–December). What is strategy?
    • Porter, M. E. (1996, November–December). What is strategy? Harvard Business Review, 61–78.
    • (1996) Harvard Business Review , pp. 61-78
    • Porter, M.E.1
  • 126
    • 0345907690 scopus 로고    scopus 로고
    • Information technology as competitive advantage: The role of human, business, and technology resources
    • Powell, T. C., & Dent-Micallef, A. (1997). Information technology as competitive advantage: The role of human, business, and technology resources. Strategic Management Journal, 18(5), 375–405.
    • (1997) Strategic Management Journal , vol.18 , Issue.5 , pp. 375-405
    • Powell, T.C.1    Dent-Micallef, A.2
  • 127
    • 0003106484 scopus 로고
    • The core competence of the corporation
    • Prahalad, C. K., & Hamel, G. (1990). The core competence of the corporation. Harvard Business Review, 68(3), 79–91.
    • (1990) Harvard Business Review , vol.68 , Issue.3 , pp. 79-91
    • Prahalad, C.K.1    Hamel, G.2
  • 128
    • 79957642561 scopus 로고    scopus 로고
    • The role of technology transfer for the development of a local wind company industry in Chile
    • Pueyo, A., García, R., Mendiluce, M., & Morales, D. (2011). The role of technology transfer for the development of a local wind company industry in Chile. Energy Policy, 39(7), 4274–4283.
    • (2011) Energy Policy , vol.39 , Issue.7 , pp. 4274-4283
    • Pueyo, A.1    García, R.2    Mendiluce, M.3    Morales, D.4
  • 129
    • 85027809072 scopus 로고    scopus 로고
    • BP PLC (BP.L)
    • Reuters
    • Reuters. (2014). BP PLC (BP.L). Accessed 30/6/2014 from www.reuters.com/finance/stocks/overview?symbol=bp.l.
    • (2014) Accessed 30/6/2014 from
  • 130
    • 46049113259 scopus 로고    scopus 로고
    • Understanding the CDM’s contribution to technology transfer
    • Schneider, M., Holzer, A., & Hoffmann, V. H. (2008). Understanding the CDM’s contribution to technology transfer. Energy Policy, 36(8), 2930–2938.
    • (2008) Energy Policy , vol.36 , Issue.8 , pp. 2930-2938
    • Schneider, M.1    Holzer, A.2    Hoffmann, V.H.3
  • 131
    • 84860219755 scopus 로고    scopus 로고
    • Corporate sustainability performance measurement systems: A review and research agenda
    • Searcy, C. (2012). Corporate sustainability performance measurement systems: A review and research agenda. Journal of Business Ethics, 107(3), 239–253.
    • (2012) Journal of Business Ethics , vol.107 , Issue.3 , pp. 239-253
    • Searcy, C.1
  • 132
  • 133
    • 11844267225 scopus 로고    scopus 로고
    • Stakeholder influences on sustainability practices in the canadian forest products industry
    • Sharma, S., & Henriques, I. (2005). Stakeholder influences on sustainability practices in the canadian forest products industry. Strategic Management Journal, 26(2), 159–180.
    • (2005) Strategic Management Journal , vol.26 , Issue.2 , pp. 159-180
    • Sharma, S.1    Henriques, I.2
  • 134
    • 21844483581 scopus 로고
    • The role of corporations in achieving ecological sustainability
    • Shrivastava, P. (1995). The role of corporations in achieving ecological sustainability. The Academy Of Management Review, 20(4), 936–960.
    • (1995) The Academy Of Management Review , vol.20 , Issue.4 , pp. 936-960
    • Shrivastava, P.1
  • 135
    • 33845417243 scopus 로고    scopus 로고
    • Examining the effects of contextual factors on TQM and performance through the lens of organization theories: An empirical study
    • Sila, I. (2007). Examining the effects of contextual factors on TQM and performance through the lens of organization theories: An empirical study. Journal of Operations Management, 25(1), 83–109.
    • (2007) Journal of Operations Management , vol.25 , Issue.1 , pp. 83-109
    • Sila, I.1
  • 136
    • 54249133378 scopus 로고    scopus 로고
    • An overview of sustainability assessment methodologies
    • Singh, R. K., Murty, H. R., Gupta, S. K., & Dikshit, A. K. (2009). An overview of sustainability assessment methodologies. Ecological Indicators, 9(2), 189–212.
    • (2009) Ecological Indicators , vol.9 , Issue.2 , pp. 189-212
    • Singh, R.K.1    Murty, H.R.2    Gupta, S.K.3    Dikshit, A.K.4
  • 137
    • 76849086890 scopus 로고    scopus 로고
    • Assessing non-financial reports according to the global reporting initiative guidelines: Evidence from greece
    • Skouloudis, A., Evangelinos, K., & Kournousis, F. (2010). Assessing non-financial reports according to the global reporting initiative guidelines: Evidence from greece. Journal of Cleaner Production, 18(5), 426–438.
    • (2010) Journal of Cleaner Production , vol.18 , Issue.5 , pp. 426-438
    • Skouloudis, A.1    Evangelinos, K.2    Kournousis, F.3
  • 139
    • 44649175778 scopus 로고    scopus 로고
    • Policy preceding possibility? Examining headline composite sustainability indicators in the United Kingdom
    • Stapleton, L. M., & Garrod, G. D. (2008). Policy preceding possibility? Examining headline composite sustainability indicators in the United Kingdom. Social Indicators Research, 87(3), 495–502.
    • (2008) Social Indicators Research , vol.87 , Issue.3 , pp. 495-502
    • Stapleton, L.M.1    Garrod, G.D.2
  • 140
    • 84866144718 scopus 로고    scopus 로고
    • impact of ISO 9000 certification on firm performance: Evidence from Brazil
    • Starke, F., Eunni, R. V., Fouto, N. M. M. D., & de Angelo, C. F. (2012). impact of ISO 9000 certification on firm performance: Evidence from Brazil. Management Research Review, 35(10), 974–997.
    • (2012) Management Research Review , vol.35 , Issue.10 , pp. 974-997
    • Starke, F.1    Eunni, R.V.2    Fouto, N.M.M.D.3    de Angelo, C.F.4
  • 142
    • 84986099437 scopus 로고    scopus 로고
    • Valuing intangibles companies: An intellectual capital approach
    • Sullivan, P. H., & Sullivan, P. H. (2000). Valuing intangibles companies: An intellectual capital approach. Journal of Intellectual Capital, 1(4), 328–340.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.4 , pp. 328-340
    • Sullivan, P.H.1    Sullivan, P.H.2
  • 143
    • 30744447655 scopus 로고    scopus 로고
    • Responsible leadership and corporate social responsibility: Metrics for sustainable performance
    • Székely, F., & Knirsch, M. (2005). Responsible leadership and corporate social responsibility: Metrics for sustainable performance. European Management Journal, 23(6), 628–647.
    • (2005) European Management Journal , vol.23 , Issue.6 , pp. 628-647
    • Székely, F.1    Knirsch, M.2
  • 144
    • 0032053096 scopus 로고    scopus 로고
    • Disclosure strategies for pollution control
    • Tietenberg, T. (1998). Disclosure strategies for pollution control. Environmental & Resource Economics, 11(3–4), 587–602.
    • (1998) Environmental & Resource Economics , vol.11 , Issue.3-4 , pp. 587-602
    • Tietenberg, T.1
  • 145
    • 0001386056 scopus 로고    scopus 로고
    • The institutionalization of institutional theory
    • Clegg S, Hardy C, Nord W, (eds), Sage, London
    • Tolbert, P. S., & Zucker, L. G. (1996). The institutionalization of institutional theory. In S. Clegg, C. Hardy, & W. Nord (Eds.), Handbook of organizational studies (pp. 175–190). London: Sage.
    • (1996) Handbook of organizational studies , pp. 175-190
    • Tolbert, P.S.1    Zucker, L.G.2
  • 146
    • 0028605433 scopus 로고
    • Economics and “sustainability”: Balancing trade-offs and imperatives
    • Toman, M. A. (1994). Economics and “sustainability”: Balancing trade-offs and imperatives. Land Economics, 70(4), 399–413.
    • (1994) Land Economics , vol.70 , Issue.4 , pp. 399-413
    • Toman, M.A.1
  • 150
    • 0346671050 scopus 로고    scopus 로고
    • Concepts and definitions of CSR and corporate sustainability: Between agency and communion
    • van Marrewijk, M. (2003). Concepts and definitions of CSR and corporate sustainability: Between agency and communion. Journal of Business Ethics, 44(2–3), 95–105.
    • (2003) Journal of Business Ethics , vol.44 , Issue.2-3 , pp. 95-105
    • van Marrewijk, M.1
  • 152
    • 10644273663 scopus 로고    scopus 로고
    • Future roles of business in society: The expanding boundaries of corporate responsibility and a compelling case for partnership
    • Warhurst, A. (2005). Future roles of business in society: The expanding boundaries of corporate responsibility and a compelling case for partnership. Futures, 37(2/3), 151–168.
    • (2005) Futures , vol.37 , Issue.2-3 , pp. 151-168
    • Warhurst, A.1
  • 153
    • 85027746385 scopus 로고    scopus 로고
    • Geneva, Switzerland, World Business Council for Sustainable Development
    • WBCSD. (n.d.). Eco-efficiency: Learning module. Geneva, Switzerland: World Business Council for Sustainable Development.
    • Eco-efficiency: Learning module
  • 154
    • 0001717452 scopus 로고    scopus 로고
    • Overcoming the separation thesis: The need for a reconsideration of business and society research
    • Wicks, A. C. (1996). Overcoming the separation thesis: The need for a reconsideration of business and society research. Business and Society, 35(1), 89–118.
    • (1996) Business and Society , vol.35 , Issue.1 , pp. 89-118
    • Wicks, A.C.1
  • 156
    • 0000505077 scopus 로고
    • Stakeholder mismatching: A theoretical problem in empirical research on corporate social performance
    • Wood, D. J., & Jones, R. E. (1995). Stakeholder mismatching: A theoretical problem in empirical research on corporate social performance. The International Journal of Organizational Analysis, 3(3), 229–267.
    • (1995) The International Journal of Organizational Analysis , vol.3 , Issue.3 , pp. 229-267
    • Wood, D.J.1    Jones, R.E.2
  • 157
    • 84885033440 scopus 로고    scopus 로고
    • Performance measurement and management frameworks: Research trends of the last two decades
    • Yadav, N., Sushil, S., & Sagar, M. (2013). Performance measurement and management frameworks: Research trends of the last two decades. Business Process Management Journal, 19(6), 1–37.
    • (2013) Business Process Management Journal , vol.19 , Issue.6 , pp. 1-37
    • Yadav, N.1    Sushil, S.2    Sagar, M.3
  • 158
    • 0038515489 scopus 로고    scopus 로고
    • Addressing balanced scorecard trade-off issues between performance metrics using multi-attribute utility theory
    • Youngblood, A. D., & Collins, T. R. (2003). Addressing balanced scorecard trade-off issues between performance metrics using multi-attribute utility theory. Engineering Management Journal, 15(1), 11–17.
    • (2003) Engineering Management Journal , vol.15 , Issue.1 , pp. 11-17
    • Youngblood, A.D.1    Collins, T.R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.