Sustainability Balanced Scorecard Research Articles

Development Of Strategy Map And Measuring Corporate Performance With Sustainability Balanced Scorecard Approach (Case Study On Renewable Energy Consultant Services Company Pt Xyz)

This study aims to develop a Strategy Map of PT XYZ based on the company's vision, mission, strategic goals and analyze the company's performance as measured using the Sustainability Balanced Scorecard (SBSC) method. The research method used is qualitative, which involves conducting in-depth interviews and analyzing company documents. According to the research results, the PT XYZ Strategy Map consists of a vision, mission, 17 company strategic goals and 34 measurement indicators. The company performance of PT XYZ in 2021 and 2022, measured by the 5 SBSC perspectives can be indicated as sufficient performance, which obtained a total scorecard of 0. Based on 34 measurement indicators, 13 obtained a good assessment, 13 obtained a poor assessment, 3 obtained a sufficient assessment, and 5 could not be calculated because the company did not have related numerical documents. In the future, PT XYZ needs to increase its efforts to improve company performance and improve company data management so that it is easier to identify the company's achievements or performance to a measurable extent. Further, PT XYZ needs to integrate sustainability goals that become the company's vision into the company's business strategy, one of which is using SBSC as a company performance measurement tool. In addition, PT XYZ needs to integrate its vision of contributing to sustainability development into the company's business strategy, one of which is the use of SBSC as a corporate performance measurement tool.

Development Of Strategy Map And Measuring Corporate Performance With Sustainability Balanced Scorecard Approach (Case Study On Renewable Energy Consultant Services Company Pt Xyz)

Development Of Strategy Map And Measuring Corporate Performance With Sustainability Balanced Scorecard Approach (Case Study On Renewable Energy Consultant Services Company Pt Xyz)

Environmental sustainability balanced scorecard: a strategic map for joint action by municipalities

Purpose This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool. Design/methodology/approach The research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N). Findings The study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities. Practical implications This study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool. Social implications Involving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action. Originality/value To the best of authors’ knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.

Balanced Scorecards and sustainability Balanced Scorecards for corporate social responsibility strategic alignment: A systematic literature review

The integration of social and environmental issues into their business model is today a major issue for companies facing the challenge of sustainability. This is leading them to redefine their models of performance measurement. In this perspective, integrated and multi-dimensional frameworks such as Balanced Scorecards (BSCs) and Sustainability Balanced Scorecards (SBSCs) offer attractive opportunities. Drawing on a systematic literature review (SRL), this article provides an analysis of the literature to identify the main trends in research on (S)BSCs and their contribution to CSR and sustainability issues. While the SLR reveals a major stream of instrumentalist and functionalist research aimed at demonstrating the relevance of SBSC in the strategic alignment of CSR, more critical approaches question the foundations, purposes and architecture of these instruments regarding the macroscopic challenges of sustainability. More precisely, focused on an organizational performance measurement, these tools would struggle to embrace the full complexity of sustainability issues. The article contributes novel insights to expand current models of SBSC from the perspective of a real contribution to strong sustainability challenges.

The Effect of Green Intellectual Capital, Good Corporate Governance, and Growth Options on Sustainability Performance

Global climate change, deforestation, plastic pollution, and other environmental issues have made sustainability performance an increasingly researched topic. This study investigates the impact of green intellectual capital, good corporate governance, and growth options on the sustainability performance of primary consumer goods sector companies in Indonesia. Additionally, it examines the moderating role of public ownership. We measure sustainability performance using a composite index based on the sustainability balanced scorecard and the G4 Global Reporting Initiative's sustainability reporting disclosure framework. To our knowledge, this study is the first to employ this specific measurement method. Using a random effects estimator on 144 observations, we estimated our models. The findings indicate that good corporate governance, growth options, and public ownership positively influence sustainability performance, while green intellectual capital does not. Furthermore, the study reveals that public ownership strengthens the effects of green intellectual capital and growth options on sustainability performance. This suggests that in companies with low public ownership, green intellectual capital alone may not sufficiently enhance sustainability performance.

Sustainability performance measurement – a framework for context-specific applications

Purpose Researchers and practitioners have recently been interested in corporate sustainability performance (CSP). However, knowledge on measuring CSP is limited. Many CSP-measurements are eclectic, without guidance for contextual applications. This paper aims to develop a conceptual framework that categorizes, explains and evaluates measurements based on their accuracy and precision and provides a guideline for their context-specific application. Design/methodology/approach The authors conducted a systematic literature review of an initial sample of 1,415 papers. Findings The final sample of 74 papers suggested four measurement categories: isolated indicators, indicator frameworks, Sustainability Balanced Scorecards (SBSC) and Sustainability Performance Measurement Systems (SPMS). The analysis reveals that isolated indicators are inaccurate and imprecise, limiting their application to organizations with delimited, specific measurements of parts of CSP due to the risk of a GIGO-effect (i.e. low-quality input will always produce low-quality output). CSP-indicator frameworks are imprecise but accurate, making them applicable to organizations that handle a more significant amount of CSP data. They have a risk of greensplashing, i.e. many indicators not connected to the industry, organization or strategy. In contrast, SBSCs are precise but inaccurate and valuable for organizations desiring a comprehensive strategic management tool with limited capacity to handle sustainability issues. They pose a risk of the streetlight effect, where organisations do not measure relevant indicators but what is easy to measure. Originality/value The ideal CSP-measurement was identified as SPMSs, which are both precise and accurate. SPMSs are useful for organizations with complex, comprehensive, connected and tailored indicators but are methodologically challenging.

Exploring the performance effects of digitalisation: a measurement tool based on the sustainability balanced scorecard framework

ABSTRACT Although recent research has confirmed the positive economic effects of digitalisation on firm performance, fewer investigations have addressed the potential non-economic effects of digitalisation on organisational performance, including sustainability performance. To address the inconclusive relationship between digitalisation and organisational sustainable performance the current research considers the mixed effects of digitalisation and proposes a practical tool for assessing those effects. An exploratory, qualitative study reveals several mixed effects of digitalisation across six performance perspectives: financial, customer, internal business processes, learning and growth, social, and environmental. The practical proposed ‘digimpact’ tool can evaluate these various impacts of digitalisation on sustainable organisational performance and thereby help managers design effective digital transformation strategies. The digimpact measurement tool also can be tested, confirmed, and revised in ongoing research to expand and improve its effectiveness.

The Model of Sustainability Balanced Scorecard and Supply Chain in Port Management for Tourism

The development of ports for the sake of tourism is one of the key strategies in developing and strengthening a solid foundation in the tourism industry. The integration of a supply chain into port management for the purposes of tourism that is sustainable balanced can be used as a model for planning sustainable port development for tourism purposes. However, there are scarcely any studies on this topic, while plenty focus on the general concepts involved. To fill this gap, this article presents a model of a Sustainability Balanced Scorecard for ports. The author proposes a new approach to planning port development and supply chain management for tourism, particularity to provide recommendations and further our understandings of the relationships involved in the Sustainable Balanced Scorecard from the stakeholder perspective, the learning and growth perspective, the internal process perspective, the financial perspective and the environmental perspective. Using these five perspectives, the literature review identifies 56 indicators of 15 factors that can be used in the model. Therefore, this research helps to enhance and develop sustainable and efficient conditions in tourism while reducing future risks. Moreover, the research enables stakeholders to gain an understanding of and knowledge about the sustainable development and management of ports and for tourism. The insights can be applied in policy and strategy development according to the sustainable development goals (SDGs) to accommodate social movement, environmental risk and economic inequality.

Management of relationships with stakeholders in healthcare companies using a sustainability balanced scorecard

In managing relationships with stakeholders within the medical services sector, it is imperative to strike a strategic balance between addressing socio-economic challenges and safeguarding the country's environment and natural resources, all while considering stakeholder needs. Consequently, it is necessary to establish a set of indicators for analyzing and managing stakeholder relationships in alignment with sustainable development objectives. The proposal entails creating a list of key indicators for each subsystem of the Sustainability Balanced Scorecard (SBCS). These indicators will serve as our compass, guiding us in assessing the degree to which strategic objectives in managing stakeholder relationships align with healthcare companies' sustainable development goals. This alignment, we believe, holds the key to a more sustainable and prosperous future for all. Causal connections between the indicators of SBCS subsystems – "Activators" – "Processes", "Processes" – "Stakeholders", "Stakeholders" – "Results" – have been established. The results of modeling the interconnections between these subsystems have allowed conclusions to be drawn regarding the existence of statistical relationships among their elements, which are pertinent to consider in developing strategies for healthcare, structuring the goals of their sustainable development, and determining the means of achieving them. Based on the analysis results, the following indicators, exhibiting the most robust mutual relations, have been identified: under the "Results" subsystem – the ratio of expenditures to revenues, cash flow coefficient, utilization level of energy-efficient resources, expenses for outfitting ecological offices and premises; within the "Stakeholders" subsystem – the percentage of satisfied patients within the total, number of executed social projects, utility expenses (electricity, water, heat) in administrative costs; within the "Processes" subsystem – the growth rate of provided medical services volume, funding ratio, proportion of non-recyclable material costs in material expenses; within the "Activators" subsystem – training and development costs per employee, coefficient of innovative growth, dynamics of eco-awareness development measures. These indicators enable the monitoring and controlling of the achievement of economic, social, and environmentally sustainable development objectives. Keywords: management, stakeholders, balanced scorecard, sustainable development, strategic objectives, strategic map.

Integrating sustainability with corporate governance: a framework to implement the corporate sustainability reporting directive through a balanced scorecard

PurposeThe growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.Design/methodology/approachThe framework was grounded in the relevant literature and the CSRD requirements.FindingsThis paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.Practical implicationsThe framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.Originality/valueThis is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.

Sustainable development performance in the semiconductor industry: A data-driven practical guide to strategic roadmapping

Sustainable development performance (SDP) in the semiconductor industry, it is necessary to form a data-driven practical guide to strategic roadmapping by using a sustainable balanced scorecard (SBSC) because SDP perspectives have been addressed for several years and need to be further assessed through performance achievement. Additionally, the industry faces challenges in integrating technological innovation and stakeholder collaboration into the sustainable development (SD) perspectives. In light of these challenges, this study strives to develop an SBSC-based practical guide to strategic roadmapping utilizing the SD causal model under uncertainty. To attain this objective, this study employed a hybrid approach comprising content, bibliographic and cluster analyses, the entropy weight method (EWM), and the fuzzy Delphi method (FDM) are used to validate the data-driven SBSC measures. The fuzzy synthetic evaluation–decision-making trial and evaluation laboratory (FSE-DEMATEL) is used to develop the strategic roadmapping with interrelationships. The findings reveal that scientific and technological development, enhanced device performance, artificial intelligence, performance assessment and the Internet of Things are the main criteria that must be prioritized by decision makers for semiconductor SDP improvement. This study contributes to understanding the data-driven practical guide to strategic roadmapping for the semiconductor industry by using SDP data. Furthermore, by constructing a hierarchical framework and identifying prioritized key attributes that enhance SDP, this study makes a valuable contribution to the SD literature.

Sustainability in project management: A comprehensive review

This comprehensive review paper delves into the integration of sustainability principles within the realm of project management. The primary objective is to analyze how sustainability is being incorporated into project management practices and to identify the emerging trends and challenges in this integration. The methodology involves a systematic review of existing literature, encompassing academic journals, industry reports, and case studies, to provide a holistic view of the current state of sustainability in project management. Key findings reveal that sustainability in project management is increasingly gaining attention, driven by the growing recognition of environmental, social, and economic impacts. The study identifies three core dimensions of sustainability in project management: environmental responsibility, social equity, and economic viability. It highlights the evolving role of project managers in embedding these dimensions into project life cycles, from initiation to closure. The review also uncovers a range of tools and frameworks being employed to facilitate sustainable project management, such as life cycle assessment, stakeholder engagement strategies, and sustainability balanced scorecards. However, challenges persist, including a lack of standardized guidelines, difficulties in measuring sustainability outcomes, and resistance to change in traditional project management practices. The paper concludes that while strides have been made in integrating sustainability into project management, there is a need for more robust frameworks and educational efforts to enhance the adoption and effectiveness of sustainable practices. Future research directions are suggested, focusing on the development of standardized sustainability metrics and the exploration of the role of technology in enhancing sustainable project management practices.

Executing the sustainability agenda using sustainability balanced scorecard

Executing the sustainability agenda using sustainability balanced scorecard

A comprehensive evaluation of a company performance using sustainability balanced scorecard based on picture fuzzy AHP

The Balanced Scorecard (BSC) is a performance management tool that analyzes the relationship between tangible and intangible assets. Its ability to render business strategy visible has earned it the distinction of being a strategic management model. Sustainability has become an important part of daily and business life today. With the increasing importance given by stakeholders to environmental and social issues, companies find it necessary to evaluate sustainability activities in their performance evaluations. In order to meet this need, the Sustainability Balanced Scorecard (SBSC) emerged with the addition of a sustainability perspective or parameters to BSC. The number of academic studies pertaining to the application of BSC, which numerous companies and subjects to research have utilized, is inadequate. Due to its hierarchical structure and the necessity to evaluate numerous criteria, BSC is suitable for using multi-criteria decision-making (MCDM) methods. In this paper, an integrated approach consisting of SBSC, the Picture Fuzzy Analytic Hierarchy Process (PF-AHP), and the Objective Matrix (OMAX) method is proposed for the performance measurement of companies. The PF-AHP method has been reorganized for ease of application in determining the perspectives, strategic objectives, and Key Performance Indicators (KPIs) weights within SBSC. Additionally, the OMAX method has been employed for calculating the performance scores. This proposed approach was implemented in a factory operating in the glass industry. The SBSC created for the company includes five perspectives, 16 strategic objectives, and 34 KPIs. PF-AHP method was used to determine the weights of perspectives, strategic objectives, and KPIs to be used in the performance score calculation with OMAX. The weight of financial perspective is 0.267, the weight of the customer perspective is 0.247, the weight of the internal process perspective is 0.191, the weight of the learning and development perspective is 0.161, and the weight of the sustainability perspective is 0.134. The evaluations made by the decision-makers indicate that the company's performance measurement still adheres to the traditional framework. The performance score of the company is 6.14 out of 10.

A Business Intelligence Tool Designed for Governing Sustainability

Computer technology and administrative procedures are used to provide business intelligence (BI), which aids in decision-making. In order to balance financial and non-financial factors as well as short- and long-term measurements, the balanced scorecard is a type of business intelligence tool for performance measurement and management control. The original balanced scorecard was modified to specifically take governance, social, environmental, and ethical issues into account. As a result, sustainability concepts may be incorporated into the organization's strategy and management. This is known as the sustainable balanced scorecard. Despite being one of the best instruments for incorporating sustainability into management, the sustainable balanced scorecard has few developed and implemented instances that can serve as reference models. In order to address this issue, this paper discusses the case study's findings and suggests a technique for creating a sustainable balanced scorecard that takes into account several stages including planification, analysis, design, or the use of computer tools. As a result, the research methodology used to conceptualize and carry out the case study was split into seven stages: defining the objectives and questions of the study; formulating a theoretical model; identifying units of analysis; choosing a case; defining research methods and resources; conducting fieldwork; gathering data; classifying and triangulating information; developing an improved theory, model, or methodology; and confirming the thoroughness and caliber of the investigation. The paper shows a methodology organized in phases and activities that allow a sustainable balanced scorecard to be planned, designed, built, computerized, and controlled to integrate sustainability within the management systems of organizations.

Strategic sustainability in Indian banking industry: a performance analysis

PurposeSustainable strategic management (SSM) is an integrated concept that entails sustainability in the approaches and processes of strategic management. Banking being a rapidly growing industry in service sector, it is reasonably important to study the SSM and its integrated performance. This paper aims to study the sustainable-strategic (SS) factors of Indian banks that affects their endurance and prioritizes the banks based on their sustainable and strategic performance.Design/methodology/approachThis study appertains a sustainable balanced scorecard (SBSC) framework to determine the SS factors and an integrated multicriteria decision making (MCDM) method to weigh the criteria and prioritize the banks' performance.FindingsThe criterion weightage signifies sustainability, followed by financial and internal business perspective to be a crucial dimension for the performance of banks. The banks, State Bank of India, HDFC Bank Ltd and Canara Bank are ranked top-most on the SS performance.Research limitations/implicationsThe insights from the study on SS factors and banks' performance can be further used by policy-makers and researchers to understand the sustainability assessing factors and focus on making policies and further studies to enhance the performance in this regard.Originality/valueBanking is one of the potentially growing industry in service sector. It being a major part of economy's sustainable growth, it is essential to assess the SS factors that enhance their sustainable performance. There is dearth of study in this purview, for developing countries like India. Thus, this study critically analyses the strategic sustainability of Indian banking industry to ascertain the SS factors and prioritize the performance of banks based on criterion weightage and bank's SS operations.

Developing a business intelligence tool for sustainability management

PurposeBusiness intelligence (BI) is a combination of computer systems and managerial processes to support decision-making. The balanced scorecard is a kind of business intelligence tool for performance measurement and management control aimed at balancing financial and non-financial as well as short- and long-term measures. The sustainable balanced scorecard is a modification of the original balanced scorecard developed to expressly consider governance, social, environmental and ethical issues, and therefore to allow sustainability concepts to be included within the strategy and the management of the organization. However, although the sustainable balanced scorecard is one of the most suitable tools for integrating sustainability within management, there are few examples of how to develop and implement it which can be used as reference models. To help solve this problem, this paper proposes a methodology for the development of a sustainable balanced scorecard, considering different phases such as planification, analysis, design or computer tool implementation, and describes the findings of three case studies.Design/methodology/approachThe research was conducted using the qualitative multiple-case study method. This made it possible to establish the methodological issues regarding the performance and reporting of this study. Therefore, the research method for the conceptualization and execution of the case studies was divided into seven phases: definition of research goals and questions; proposed theoretical model; identification of units of analysis; case selection; definition of research methods and resources; fieldwork; data collection, classification of information and triangulation; formulation of the enhanced theory, model or methodology; and verification of the rigour and quality of the study.FindingsPaper shows a methodology organized in phases, activities and tasks that allow a sustainable balanced scorecard to be planned, designed, built, computerized and controlled in order to integrate sustainability within the management systems of organizations.Originality/valueThis study contributes to the currently emerging sustainable balanced scorecard literature and practice and, more generally, to research on sustainability measurement and management. The methodology for sustainable balanced scorecard development and implementation showed in this paper contributes to the management and information systems theory because it makes it possible to overcome the shortcomings identified to date: it considers all the sustainability dimensions; it describes all the project life-cycle activities; it encourages stakeholders' participation; and it has been proved to work in real situations.

Integrating BMC and SBSC Approaches for Tangkahan Ecotourism Management Strategies in Gunung Leuser National Park, North Sumatra, Indonesia

Indonesia as mega-biodiversity country and various unique local wisdom activities are main attractions that can be enjoyed by world tourists. Global tourism trends to go back to nature drive development of ecotourism. Tangkahan is ecotourism area that offers variety of tourist attractions. However, as time goes by, Tangkahan ecotourism also faced some challenges that effect efficiency and effectiveness of organization. Therefore, it is necessary to design ecotourism performance strategy, that can be used to integrate business model canvas (BMC) into sustainable balanced scorecard (SBSC). This study aims to describe performance of business model using BMC, analyze performance business model using SWOT, and design performance management strategy by integrating BMC into SBSC. Field data in the form of primary and secondary data. Data analysis used to describe business model is BSC and SWOT, and strategy design used SBSC and PLS-SEM. Results of this study have confirmed that Tangkahan Ecotourism can be described by BMC with value proposition, key resources, key activities, key partnerships, customer segment, channels, customer relationship, revenue streams and cost structures. Evaluation results, suggest new BMC description, that needs to enhance and increase existing aspects of elements BMC owned. There are 16 strategies obtained from SBSC management strategy design.

Green Balanced Scorecard: A Tool of Sustainable Information Systems for an Energy Efficient Business

A green balanced scorecard allows businesses to monitor their environmental progress and energy use, as well as quantify their achievements toward decreasing their ecological footprint. The scope of the current research is twofold: (i) to highlight the new sustainable profile of the Balanced Scorecard; and (ii) to investigate the contribution of the Sustainable Balanced Scorecard to the achievement of the energy efficiency and environmental goals of businesses. The present research study applies the rigorous bibliometric analysis technique and the PRISMA method for the years 2011–2023 to investigate the most popular research sources and documents, where the most frequently used keywords and research trends are utilized to answer the research question. In addition, findings from the network, content, and cluster analyses were visualized with the use of the bibliometric tools of Biblioshiny and VOSviewer. The results of the study indicate that businesses have made it a priority to build an energy-efficient management system based on the Sustainable Balanced Scorecard, which will help them achieve their organization’s environmental strategic goals. Moreover, a new era in the Sustainable Balanced Scorecard, that of the Contact Balanced Scorecard, has started emerging in the field. This article explains how the Sustainable Balanced Scorecard benefits organizations by enabling them to enhance their performance on both the economic and social fronts as well as the environmental front. Finally, by employing strategic evaluation methods like the Sustainable Balanced Scorecard to analyze organizations’ sustainability performance, the present study effort supports the sustainable growth of enterprises.

The Impact of Organizational Culture on Non-Financial Performance: A Mediation Effect of Sustainability Balanced Scorecard Measurements

Purpose—This research aims to illuminate the non-financial performance level in the hotel industry in East Java cities in Indonesia. That is, it aims to analyze the impact of organizational culture on non-financial performance by investigating the effectiveness of using Sustainability Balanced Scorecard (SBSC) measurements in assessing the relation between organizational culture and non-financial performance. Design/methodology/approach — This exploratory research examines a sample of 65 hotels operating in different targeted markets. In order to have a better understanding and provide a clear discussion related to these relationships in sufficient depth, the theoretical framework of this research has been designed and developed based on a wide review of relevant research, theories, and findings. The developed research framework adopts the mixed form of the contingency of fit (selection and mediating-based interaction approaches) to investigate the contingency relationship. The survey questionnaire is distributed using an offline approach. Therefore, the collected data is analyzed by using the Partial Least Square Path Modelling (PLS-PM) method along with taking advantage of SmartPLS 3.0 Software. Findings — The findings indicated that organizational culture (Clan, Adhocracy, Market, and Hierarchy) has a positive and significant influence on the effective implementations and usage of Sustainability Balanced Scorecard Measurements, namely, financial, internal business process, customer, learning and growth, environmental, and community. These five perspectives of SBSC have a mediation-interaction relationship between the impact of organizational culture and the organizational non-financial performance levels. Therefore, SBSC measurements significantly and positively influence non-financial performance (product/ quality service level, customer satisfaction level, employee loyalty level, and social sustainability level). Practical implications—This research contributes empirically to the existing literature related to management accounting practices, and more particularly, evaluation and performance practices, by providing findings from developing countries and focusing on the SBSC’ measurements’ usage at hotel businesses operating in three cities in East Java. Originality/value — The multiple evaluations and performance measurements of BSCS proved to be innovative business measurements to enhance the decision-making process and improve a business organization's overall value and performance. Thus, this research paper adopts the contingency model to determine the main internal contingency factor that explains the extent of SBSC measurements’ usage and the effective influence of SBSC measurements on non-financial performance levels. Keywords — Organizational Culture, Non-Financial Performance, Sustainability Balanced Scorecard’s Measurements, Hotel Industry, East Java, Indonesia. Paper type — Exploratory Research