Abstract

AbstractSustainability issues create business opportunities and threats. Based on a discussion of drivers to create a business case for sustainability, this chapter argues for a more systematic approach to management than current approaches that in practice involve working with checklists. Given the core logic behind the sustainability balanced scorecard (SBSC) perspectives, a concept for sustainability management control is proposed.KeywordsSustainability management controlSustainability balanced scorecardSustainability accountingKey performance indicatorsPerformance drivers

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