Integrating Environmental and Social Sustainability Into Performance Evaluation: A Balanced Scorecard-Based Grey-DANP Approach for the Food Industry

An Empirical Framework for Assessing the Balanced Scorecard Impact on Sustainable Development in Healthcare Performance Measurement

Performance appraisal has become an essential tool for healthcare managers due to the frequent and rapid changes in the healthcare sector. Sustainable performance management implies increasing organizations' efficiency and effectiveness while considering all vectors of sustainability. This study examines the impact of digital transformation, accounting information systems, and strategic human resource management improvements on organizational performance and sustainable development. The paper uses the balanced scorecard (BSC) for organizational performance assessment. The paper proposes a theoretical model that integrates the traditional and digital information systems and human resources engagement with the BSC dimensions for sustainable organizational development. The theoretical model is tested in an empirical study involving a questionnaire-based survey of 387 employees with management experience in the healthcare sector. Based on structural equation modeling, the research results showed that the efficiency and effectiveness of strategic human resources management and the accounting information system significantly positively affect the BSC dimensions. Furthermore, the use of BSC in measuring organizational performance has significant effects on sustainable development, with the internal process dimension being the most influential.

Conceptual structure of balanced scorecard research: A co-word analysis

The present research aims to examine the conceptual structure of balanced scorecard (BSC) research from its inception (1992) to the end of 2020. After a review of the BSC literature, co-word analysis and social network analysis are used to analyze the data. The results show that 3742 documents have been published between 1992 and 2020 with 2638 distinctive keywords. The most frequently used keywords are "Balanced Scorecard", "Management", "Performance", "Framework" and "Strategy". Moreover, the article "The Balanced Scorecard: Measures That Drive Performance" with 4253 citations, was the most frequently cited article and "Robert Kaplan" with 16 documents and 8063 citations was the top author in terms of citation count and the number of documents. The United States is the top country with 486 documents and 18,805 citations. In addition, the journal "Total Quality Management and Business Excellence" is the most prolific journal with 50 articles, and the journal "Harvard Business Review" with 7778 citations, is the top journal in the number of citations. "Islamic Azad University of Iran" is the top university in the world with 57 documents. The most common keyword in Asia, Europe, North America, South America, and Oceania is "Balanced Scorecard". The results of this study provide an overview of the state of BSC literature and can enable researchers to identify and develop ideas for future research.

Assessing the factors affecting implementation of unmanned aerial vehicles in Indian humanitarian logistics: a g-DANP approach

Purpose

The purpose of this paper is to analyze the factors affecting the implementation of unmanned aerial vehicles (UAVs) in Indian humanitarian logistics. The factors listed are significant as they are hindering the incorporation of this new technology into the humanitarian supply chain, thus creating inefficiencies in the humanitarian logistics sector.

Design/methodology/approach

This research is approached using a two-step process. In the first step, the particular barriers for UAV implementation are determined by a literature review and consultation with experts. Next, the proposed framework, a combination of grey-decision-making trial and evaluation laboratory (grey-DEMATEL) and analytic network process (ANP), i.e. g-DANP, is used to determine a hierarchical structure for the factors and sub-factors. The grey hypothesis provides sufficient analytical data to an otherwise lacking DEMATEL technique. Also, the use of ANP gives weightage to each factor, allowing us to categorize their importance further.

Findings

This study reveals that factors like expensive commercial solutions and high transport energy costs are significant factors of the “cause” group, whereas the uncertain cost for maintenance and repair and deficiency of high-level computing are crucial factors of the “effect” category. The mentioned factors, along with many others, are the main reasons for the delayed incorporation of UAVs in humanitarian logistics.

Practical implications

The results of this study present insights for humanitarian supply chain managers, UAV producers and policymakers. Those in the humanitarian logistics sector can use the findings of this study to plan for various challenges faced as they try and implement UAVs in their supply chain.

Originality/value

This research is unique as it analyses the general factors hindering the implementation of UAVs in Indian humanitarian logistics. The study enriches existing literature by providing an analytic approach to determine the weightage of various interrelations between the identified factors affecting UAV incorporation in the humanitarian supply chain.

Exploring Grey Systems Theory-Based Methods and Applications in Sustainability Studies: A Systematic Review Approach

In recent years, there have been international movements advocating more sustainable societies, and as a result of such movements, a remarkably important sub-branch has been shaped in systems studies called sustainability. It would be vital to propose methods that could deal with inherent complexities and uncertainties in such systems. Grey systems theory (GST) represents a nascent method that could help to solve complexities in the face of multifaceted problems, uncertainty, and complexity in systems, and the theory could considerably contribute to sustainability studies. The present study sought to fill a gap and provide an updated review of the literature on the roles and impacts of GST-based methods in sustainability studies as one of the most significant areas of exploring economic, social and environmental systems. Primarily, the theoretical foundations of sustainability and GST were briefly reviewed. Next, by categorizing the studies conducted in the literature on sustainability studies, GST-based methods used in such studies were identified. Finally, the advantages, effects and functions of GST-based theories and their applications in sustainability studies were explicated. The papers found in this systematic review were searched on such databases as Scopus, Web of Science, and ScienceDirect, as published from 2010 up to the first three months of 2020, based on these keywords: grey relation or grey relational, grey model, grey system or grey systems, grey prediction, grey control, grey incidence, grey cluster, grey decision, grey input-output. The total number of publications found on all of the databases was 446, although (following a more meticulous investigation of the publications) 145 ones were used for the comprehensive analysis. The 10 different areas in which GST was used to explore sustainability in the publications were: sustainability assessment, industrial sustainability, urban sustainability, energy sustainability, sustainability development, businesses sustainability, agricultural sustainability, sustainable products, tourism sustainability, social sustainability. The results revealed that complexity, uncertainty, and inaccessibility of a large set of data and initial statistical distributions led researchers to rely on GST in sustainability studies, and that the applied areas of GST in terms of sustainability issues had some features in common, including linguistic variables, long-term projects, technological demands, conflicting goals, and uncertainty. Moreover, compared to other methods used to deal with uncertainty, GST did not require the formation of an extensive databank of classified rules and was more practical and efficient in sustainability calculations (as complex systems) with fewer numerical calculations. Ignoring systematic approaches, causal relations, cause-effect loops, and dynamic feedback was the missing link in the application of GST in sustainability studies as complex economic, social and environmental systems.

Optimizing crop mix with respect to economic and environmental constraints: An integrated MCDM approach

This study develops an integrated framework for assessment of cropping sustainability at the aggregate (country) level. Such sustainability criteria as total water footprint, Shannon equitability index, total output, and downside coefficient of yield variation are used to rank the crop mixes, corresponding to different assumptions. Mathematical programming model is applied to generate the crop mixes. Then, the three MCDM techniques (SAW, TOPSIS and EDАS) are applied for the ranking. Empirical analysis embarks on the case of Lithuania, which is a new EU member state. Sensitivity analysis is carried out by establishing the three weighting schemes (balanced, environment- and economy-oriented). The results suggest that scenario minimizing labour use render the most sustainable crop-mix. Correlation among the ranks of the scenarios suggests that environmental and economic approaches are conflicting between themselves, yet there is no such a serious contradiction among the latter two approaches and the balanced approach.

Impact of a Balanced Scorecard as a Strategic Management System Tool to Improve Sustainable Development: Measuring the Mediation of Organizational Performance through PLS-Smart

The study was carried out to investigate the empirical effect of a strategic management system on sustainable development by using a balanced scorecard (BSC), as a theoretical lens, and organizational performance, as an intervening variable. The study incorporated a positivism research paradigm in order to address the objective nature of research. As the current study has an empirical and impartial nature, a quantitative method was considered the best method for achieving the research objectives of the study. The study used questionnaires as a data collection instrument. In total, three hundred questionnaires were disturbed among Chinese power companies based in Pakistan. A stratified-random sampling approach was adopted to reach relevant respondents. Partial least squares-structural equation modeling was used for statistical analysis. BSC indicated a positive influence on sustainable development. Additionally, organizational performance depicted partial mediation between the strategic management system and sustainable development. The study underpins the theoretical foundation of a resource-based view (RBV) and a balanced scorecard view of the strategic management system. The findings suggest that non-financial measures have better consequences for employees’ performance, making them ecologically responsive, unlike the financial performance measures used previously. The study suggests taking measures related to wastage and usage of inimitable resources that focus on in-addition rather traditional measures, which can allow sustainable development.

The Role of Sustainability Key Performance Indicators (KPIs) in Implementing Sustainable Strategies

The role of sustainability dimensions in the value creation process has attracted considerable interest in the scientific academic world in the last two decades. The 2030 Agenda, which fixed the sustainable goals (SDGs) to safeguard our planet, highlighted the fundamental role of sustainability issues. In this context, companies around the world need to integrate their strategies with environmental, social, and economic dimensions. However, sustainability aspects are often not linked to company strategies, and there has been growing difficulty in measuring sustainable development by adopting an appropriate set of key performance indicators (KPIs). Accordingly, the aim of this study is as follows: (1) to identify the suitable KPIs that affect company performance, based on the literature and management practices, and (2) to propose a new perspective on a way to integrate sustainability issues in company strategies. Based on a systematic procedure, we obtained 82 papers that focus on KPIs related to sustainability issues. Following a review of papers and a survey conducted with Italian managers, we developed a sustainability perspective by selecting the most appropriate KPI system for each of the dimensions discussed. The proposed model suggests that incorporating sustainability dimensions within corporate strategy would allow strategic alignment in order to gain competitive advantage and therefore create sustainability value.

E-fulfillment performance evaluation for an e-tailer: a DANP approach

Purpose

E-fulfillment has a significant role to play within e-tailing, which provides products to a customer, comprising primarily of five components: website quality, customization strategy, distribution strategy, last mile delivery and return management. The purpose of this paper is to provide an e-fulfillment performance evaluation framework for an e-tailer, considering the different performance aspects of information systems (IS), marketing and operations for e-tailers.

Design/methodology/approach

Since quite a few performance aspects (i.e. IS, marketing system and operations) need to be factored in while evaluating the e-fulfillment performance, it may be considered as a complex multi-criteria decision-making problem. This study used decision-making trial and evaluation laboratory (DEMATEL) based analytic network process (DANP) to investigate the relationship between performance class and performance aspects, and calculated their weights. These designated weights of performance aspects help managers to find the important aspects needing improvement. The understanding of the interrelationship among the performance aspects enables managers to improve the efficiency of an e-tailing system.

Findings

This study provides the e-fulfillment performance evaluation framework to find the important aspects requiring improvement. The results of this study reveal that the important performance aspects of e-fulfillment performance are return policy, pickup method, innovativeness, assortment type, assortment width, trust (privacy and security) and promised delivery date.

Practical implications

This e-fulfillment performance evaluation could be used by an e-tailer to assess the e-fulfillment performance, and identify areas of improvement.

Originality/value

This study makes a contribution to the present body of knowledge by considering operations related performance aspects except the IS and marketing to evaluate the e-fulfillment performance.

Sustainability Value Creation, Survival, and Growth of the Company: A Critical Perspective in the Sustainability Balanced Scorecard (SBSC)

The issue of sustainability in company strategy has assumed crucial relevance in recent years. Many companies have implemented specific environmental and sustainability management systems such as the Sustainability Balanced Scorecard (SBSC), which integrates sustainability and the traditional Balanced Scorecard (BSC). However, environmental and sustainability aspects are often not linked to economic success, and qualitative analysis is not considered adequately by managers. Therefore, these dimensions remain unclear, because it is necessary to analyze the conditions under which the SBSC represents a suitable tool for sustainability value creation in more depth. In this context, the purpose of the study is to propose a new strategic framework to provide a way to manage critical issues connected to the SBSC. Thanks to the information obtained from a survey and interviews conducted with managers of Italian companies, we created an adjusted SBSC (ASBSC) that allows us to consider the critical aspects from a new perspective, named the critical perspective. The conceptual model is developed in five dimensions (conceptual, structural, environmental, social, and economic). Research findings suggest that considering the critical perspective makes it possible to build the ASBSC in order to achieve sustainability and economic success of the company. The proposed framework contributes to the existing literature on improving the performance of the SBSC.

Digital Technologies Towards Resource Efficiency in the Agrifood Sector: Key Challenges in Developing Countries

Resource efficiency in the agri-food sector is a global urgent issue considering the urbanisation phenomena, the increased nutritional needs, and the emergence of diversified dietary norms. Despite the ongoing progress in digital technologies that could enable resource-efficient operations in the sector, their effectiveness—even in developed countries—remains debateable mainly due to the limited understanding that further impedes their adoption by farmers. Among others, ease of access, training, and engagement with digital technologies appears to be challenging for most stakeholders, especially during the production (farming) stage. Specifically, in developing countries, that often encounter major natural resources challenges, the diverse socio-cultural background of the farmers hinders the adoption of digital technologies to perform highly automated and efficient agricultural operations for ensuring sustainability output. In this regard, we explore publicly available data sources (i.e., institutional reports, databases) to identify key challenges in adopting digital technologies for efficient resource use from a systems-level perspective. Thereafter, we map the determinant factors using the System Dynamics methodology in order to identify areas of interventions to limit natural resources’ appropriation and support agri-food sustainability.