The balanced scorecard as a tool for environmental management: Approaching the business context to the public sector

Purpose The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the B...

Full description

Saved in:
Bibliographic Details
Published in:Management of environmental quality 2017-01, Vol.28 (3), p.332-349
Main Authors: Monteiro, Sónia, Ribeiro, Verónica
Format: Article
Language:English
Subjects:
Balanced Scorecard
Cooperation
Economic growth
Environmental impact
Environmental indicators
Environmental management
Environmental policy
Environmental quality
Environmental research
Literature reviews
Pollution
Private sector
Public administration
Public sector
Sustainability
Sustainable development
Citations: Items that this one cites
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:Purpose The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the BSC to public entities. Design/methodology/approach Literature review, both theoretical and empirical. Findings As in the private sector, the literature is not unanimous regarding the integration of environmental indicators into an independent perspective. The implementation of Kaplan and Norton's model in the public sector, taking into consideration the environmental variable, requires double attention: on the one hand, because it is necessary to adapt it to the specificities of public entities, and on the other hand, because its environmental aim is different from and wider than that of the private sector Originality/value This study adds to the international research on environmental management by providing the state of the art of the integration of environmental issues into the BSC, particularly in the public sector, where literature review and empirical evidence is still relatively limited.
ISSN:1477-7835
1758-6119
DOI:10.1108/MEQ-11-2015-0201