Artigo de periodico

Measuring sustainability in practice: exploring the inclusion of sustainability into corporate performance systems in Brazilian case studies (2016)

• Authors:
  • Morioka, Sandra Naomi
  • Carvalho, Marly Monteiro de
• USP affiliated authors: CARVALHO, MARLY MONTEIRO DE - EP ; MORIOKA, SANDRA NAOMI - EP
• Unidade: EP
• DOI: 10.1016/j.jclepro.2016.01.103
• Subjects: SUSTENTABILIDADE; SISTEMA DE MENSURAÇÃO DE DESEMPENHO ORGANIZACIONAL; ESTUDO DE CASO
• Agências de fomento:
  • Financiado pelo CNPq
  • Financiado pela CAPES
• Language: Inglês
• Abstract: Given the challenge of measuring corporate sustainability in practice, the aim of the present exploratory research is to investigate the incorporation of sustainability in corporate performance measurement systems, towards sustainability performance measurement system (SPMS). More specifically, the research seeks to explore the factors that affect the interaction between sustainability indicators regarding their relative priority for decision making and to investigate how firms include sustainability indicators into their corporate performance measurement systems. To address these objectives, cross-sector case studies were conducted in five firms located in Brazil. Data were collected based on semi-structured interviews and triangulated with published reports and internal documents. The results show four performance measurement systems that encompass sustainability indicators: (a) periodic performance measurement system of a specific area/department; (b) individual performance assessment; (c) sustainability reporting; and (d) project assessment. The paper value lies in bringing a structured view of integrating sustainability in a corporate performance measurement system, based on empirical evidence. However, further research is still needed to develop a more integrative and dynamic SPMS encompassing both leading and lagging indicators to better understand the priorities, interactions and tradeoffs between sustainability indicators.
• Imprenta:
  • Publisher place: Amsterdam
  • Date published: 2016
• Source:
  • Título: Journal of Cleaner Production
  • ISSN: 0959-6526
  • Volume/Número/Paginação/Ano: v. 136, 123-133, 10 Nov., 2016

Informações sobre o DOI: 10.1016/j.jclepro.2016.01.103 (Fonte: oaDOI API)
• Este periódico é de assinatura
• Este artigo NÃO é de acesso aberto
  
• Cor do Acesso Aberto: closed

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• ABNT

  MORIOKA, Sandra Naomi e CARVALHO, Marly Monteiro de. Measuring sustainability in practice: exploring the inclusion of sustainability into corporate performance systems in Brazilian case studies. Journal of Cleaner Production, v. 10 No, 2016Tradução . . Disponível em: https://doi.org/10.1016/j.jclepro.2016.01.103. Acesso em: 27 dez. 2025.

• APA

  Morioka, S. N., & Carvalho, M. M. de. (2016). Measuring sustainability in practice: exploring the inclusion of sustainability into corporate performance systems in Brazilian case studies. Journal of Cleaner Production, 10 No. doi:10.1016/j.jclepro.2016.01.103

• NLM

  Morioka SN, Carvalho MM de. Measuring sustainability in practice: exploring the inclusion of sustainability into corporate performance systems in Brazilian case studies [Internet]. Journal of Cleaner Production. 2016 ; 10 No[citado 2025 dez. 27 ] Available from: https://doi.org/10.1016/j.jclepro.2016.01.103

• Vancouver

  Morioka SN, Carvalho MM de. Measuring sustainability in practice: exploring the inclusion of sustainability into corporate performance systems in Brazilian case studies [Internet]. Journal of Cleaner Production. 2016 ; 10 No[citado 2025 dez. 27 ] Available from: https://doi.org/10.1016/j.jclepro.2016.01.103

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