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Sustainability-Balanced Scorecard for an Energy Company: Case Study
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Author(s): Helena Costa Oliveira (CEOS.PP, ISCAP, Polytechnic of Porto, Portugal), Inês Sousa (ISCAP, Polytechnic of Porto, Portugal)and Susana Bastos (CEOS.PP, ISCAP, Polytechnic of Porto, Portugal)
Copyright: 2025
Pages: 18
Source title:
The Nexus of Corporate Sustainability Management, Accounting, and Auditing
Source Author(s)/Editor(s): Albertina Monteiro (ISCAP, CEOS, Polytechnic of Porto, Portugal), Ana Pinto Borges (ISAG – European Business School, Porto, Portugal & Research Centre in Business Sciences and Tourism (CICET – FCVC), Porto, Portugal & Research Centre in Organizations, Markets and Industrial Management (COMEGI), Porto, Portugal)and Elvira Vieira (ISAG – European Business School and Research Center in Business Sciences and Tourism (CICET-FCVC), Porto, Portugal & Applied Management Research Unit (UNIAG), Instituto Politécnico de Bragança, Bragança,Portugal & IPVC—Polytechnic Institute of Viana do Castelo, Viana do Castelo, Portugal
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DOI: 10.4018/979-8-3693-5663-0.ch002
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Abstract
Considering the significant impact of sustainability on companies' performance, implementing strategies and measuring them is essential. The sustainability balanced scorecard integrating sustainability into traditional perspectives (finance, customers, internal processes, and learning and growth) can be an efficient strategic management and performance assessment tool. This study aims to analyze the sustainable development goals a company prioritizes and propose their integration into the balance scorecard to monitor them. This study develops a case study through a qualitative analysis based on documentary analysis and interviews. The balanced scorecard developed for the energy company is aligned with its mission and values, considering the sustainable development goals that the company aims to achieve (SDGs 8, 9, 12, and 17). This study contributes to the literature on the sustainability-balanced scorecard. The model presented can be useful for other companies that intend to use management tools to measure sustainability.
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