Sustainable performance assessment: A systematic literature review

Current development trends are driving ubiquitous sustainability requirements, pushing organizations to achieve new sustainability goals and targets. To this effect, continuous and continual performance measurements are the key to any business-related success. Therefore, the sustainable performance of an organization can be defined as the performance that takes a long time to achieve its goals. The outcome is a well-balanced balance of context, strategy, management processes, resources, and intangibles especially since it is closely related to the notion of sustainable development (TBL). The goal of this paper is two-fold. Firstly, a systematic literature review is conducted to highlight the importance and the need to assess the three pillars of sustainability and, finally, to encircle the sustainability concept by identifying the most used techniques and approaches in its evaluation. This paper can be considered as basic support for future studies in the application of sustainable performance measurement/assessment systems.

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Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).