Measuring organizational performance: beyond the triple bottom line
提出一个基于利益相关者的可持续平衡计分卡框架，并结合单一的组织可持续绩效指数，使可持续绩效可测量且易于利益相关者理解。
Abstract Measuring organizational performance is difficult, especially when what has to be measured keeps changing. Sustainability concepts have dramatically widened the scope of measurement options and leading organizations are grappling with sustainability reporting, but there is no sign of consensus on a common reporting standard and the competing frameworks are impossibly complex. This paper recognizes that measuring sustainable performance has to be conceptually based but simplified to be practically useful. It proposes a stakeholder‐based, Sustainable Balanced Scorecard (SBSC) conceptual framework coupled with a single‐measure Organizational Sustainability Performance Index to integrate the measures in the SBSC. The Index helps make sustainable organizational performance measurable and accessible to stakeholders. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.