Managerial Auditing Journal · 2003 · 84 citations · 16 references
ManagementPerformance ManagementSustainability ManagementPerformance MeasurementSustainability ScienceSustainable DevelopmentEnvironmental Performance MeasurementEnvironmental SustainabilityProcess Performance MeasurementSustainability AssessmentSustainability Performance MeasurementSustainable Performance MeasurementEnvironmental MetricsSustainability Assessment ModelsSustainability Performance MetricsSustainable Development IndicatorsSustainable Performance MetricsTriple Bottom Line AssessmentTriple Bottom Line Performance
This conceptual paper presents a process model combining TQM values and indicators of sustainable development (SD). The intention is to find synergies in applying a process view on different systems for SD measurements. A global process is introduced and global sustainability is related to critical elements of production, resources and population growth. Indicators of organisational performance are classified into drivers, input, enablers, output and outcome. SD is described with the three dimensions of economy, environment and ethics, representing a modified version of the triple bottom line. Existing measurement systems for SD are categorised according to the proposed organisational process model and positioned within the 3E dimensions. The use of indicators for SD in different organisations, including small and medium‐sized enterprises, is discussed.
16