Abstract

Increased attention to environmental and social issues has spurred the demand for sustainability measurement theories and methodologies. By analyzing major research streams in the sustainability measurement literature, this chapter sheds light on the evolution of sustainability measurement research, the gaps triggering a fragmentation in the field, and the contributions that measuring sustainability provides to performance measurement and the management literature. We first detail the tools that companies can implement to assess the interplay between sustainability issues and stakeholders, such as stakeholder maps and materiality matrices. Then, we investigate the approaches and the metrics that companies adopt to develop a sustainable performance measurement system, along with sustainability reporting practices. Finally, we propose some emerging themes and future research trends on sustainability measurement.

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