Dartboards and Clovers as New Tools in Sustainability Planning and Control

Business Strategy and the Environment, Vol. 16 No. 7, pp. 461-473.

19 Pages Posted: 13 Aug 2007 Last revised: 2 Jun 2014

See all articles by Massimiliano Bonacchi

Massimiliano Bonacchi

Free University of Bolzano - Faculty of Economics and Management; New York University (NYU) - Department of Accounting

Leonardo Rinaldi

University of London - Royal Holloway College

Abstract

The most advanced organizations recognize that a multidimensional perspective is necessary to integrate stakeholder needs into a long term value creation process; only in a few cases are performance measurement systems able to integrate traditional measures with social and environmental indicators. To quantify sustainability, and to understand the factors that contribute to it, we propose a performance measurement system based on a set of indicators that are structured in two levels: primary and secondary measures.

These measures are further organized using two managerial instruments, showing the horizontal (DartBoard) and vertical (Clover) relationships among them.

Keywords: sustainability management, performance measurement system, stakeholder approach, sustainable development performance

JEL Classification: M41

Suggested Citation

Bonacchi, Massimiliano and Rinaldi, Leonardo, Dartboards and Clovers as New Tools in Sustainability Planning and Control. Available at SSRN: https://ssrn.com/abstract=1006239

Massimiliano Bonacchi (Contact Author)

Free University of Bolzano - Faculty of Economics and Management ( email )

Universitätsplatz, 1
Bozen-Bolzano, BZ 39100
Italy
+39 0471 013290 (Phone)

HOME PAGE: http://www.unibz.it/en/economics/people/StaffDetails.html?personid=35968&hstf=35968

New York University (NYU) - Department of Accounting ( email )

40 West 4th Street
Suite 9-160
New York, NY NY 10012
United States

HOME PAGE: http://www.stern.nyu.edu/faculty/bio/massimiliano-bonacchi

Leonardo Rinaldi

University of London - Royal Holloway College ( email )

Egham Hill
Egham, Surrey, TW20 0EX
United Kingdom

Register to save articles to
your library

Register

Paper statistics

Downloads
146
rank
188,378
Abstract Views
1,068
PlumX Metrics