Abstract
This article explores an increasingly important theme for all business sectors: sustainability and its linkage to business performance management, and proposes an operational framework based on the Balanced Scorecard model. Enterprise sustainability is a subject that is extensively being assessed and measured in various industries nowadays. We focus on Chilean SMEs and explore how a sustainability trend led by technology-related innovation and performance measurement systems can enable and allow to maintain sustainable enterprises through the today's volatile, uncertain and complex socio political and economic scenario. Worldwide, issues such as sustainability, innovation and social responsibility are driving business performance management (BPM) of thriving companies, many of which champion for greater social equity, business sustainability and fairness. This process entails a paradigm shift that is particularly noticeable in small and medium size enterprises or SMEs―the largest segment of Latin America's businesses, and especially so in Chile, a country which, according to OECD 2022’s Table 8.2. Distribution of firms in Chile, 2018, SMEs account for over 90% of the enterprises in the country.
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