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

2019 ◽  
Vol 11 (20) ◽  
pp. 5742 ◽  
Author(s):  
Ivo Hristov ◽  
Antonio Chirico
Keyword(s):  
Performance Indicators ◽  
Management Practices ◽  
Corporate Strategy ◽  
Key Performance Indicators ◽  
Company Performance ◽  
Academic World ◽  
Proposed Model ◽  
New Perspective ◽  
Value Creation Process

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.

scholarly journals Environmental key performance indicators: the role of regulations and stakeholder influence

2021 ◽  
Author(s):  
Ewelina Zarzycka ◽  
Joanna Krasodomska
Keyword(s):  
Performance Indicators ◽  
Key Performance Indicators ◽  
Environmental Indicators ◽  
Business Strategies ◽  
Proactive Approach ◽  
Stakeholder Influence ◽  
Corporate Decisions ◽  
Study Results ◽  
Reporting Decisions

AbstractEnvironmental protection is of vital importance and needs to be considered in the context of business strategies, including companies’ reporting decisions. This paper aims to investigate the importance of stakeholders for environmental key performance indicators (KPIs) and the significance of different types of environmental KPIs to various stakeholders. The study is based on a content analysis of the disclosures provided by large public interest companies operating in Poland. The data were processed to produce descriptive statistics as well as classification and regression trees (C&RTs). According to the study results, the sample companies provide a variety of environmental indicators, with a total of 735 KPIs identified. The research confirms the importance of stakeholders interested in environmental issues for corporate decisions regarding environmental KPI disclosure. The study contributes to the extant literature by providing new insights into the importance of different stakeholder groups for the disclosure of environmental KPIs. It may serve as an incentive for standard setters and practitioners to take a proactive approach in further developing and improving environment-related reporting regulations.

Executing strategy through comprehensive performance measurement systems

2017 ◽  
Vol 37 (4) ◽  
pp. 423-443 ◽  
Author(s):  
Pietro Micheli ◽  
Matteo Mura
Keyword(s):  
Performance Measurement ◽  
Performance Indicators ◽  
Company Performance ◽  
Content Type ◽  
Cost Leadership ◽  
Measurement Systems ◽  
Comprehensive Performance ◽  
Different Types ◽  
Performance Measurement Systems

Purpose The purpose of this paper is to investigate the mediating role of comprehensive performance measurement systems (PMS) – i.e. measurement systems that comprise financial and non-financial indicators, and which also consist of indicators related to different aspects of an organisation’s operations – in the relationship between strategy and company performance. Design/methodology/approach Survey data of top managers of large European companies were collected and analysed by means of exploratory factor analyses and hierarchical regressions in order to validate the proposed hypotheses. Findings This research shows that different strategies lead to the use of different types of performance indicators. Also, it finds that the utilisation of a comprehensive PMS enables the implementation of both differentiation and cost-leadership strategies. Specifically, a comprehensive PMS positively mediates the effect of differentiation strategy on organisational and innovative performance, and of cost-leadership strategy on organisational performance. Research limitations/implications Further research could be undertaken in other contexts and consider additional factors, such as the structure, maturity and different uses of PMS, and the cost of measuring performance. Qualitative studies could examine the role of PMS in dynamic environments, as well as the evolution of PMS during strategic transitions. Practical implications Greater consideration should be given to the utilisation of different types of performance indicators when implementing and re-formulating strategy. Originality/value This study clarifies the links between strategy and performance measurement, and it is the first to identify the mediating effect of comprehensive PMS between strategy and company performance.

scholarly journals Key performance indicators for elastic optical transponders and ROADMs: The role of flexibility

2017 ◽  
Vol 25 ◽  
pp. 1-12 ◽  
Author(s):  
Adaranijo Peters ◽  
Emilio Hugues-Salas ◽  
Matthias Gunkel ◽  
Georgios Zervas
Keyword(s):  
Performance Indicators ◽  
Key Performance Indicators

scholarly journals Lean Information Management: Criteria For Selecting Key Performance Indicators At Shop Floor

2015 ◽  
Vol 66 (1) ◽  
pp. 67-72 ◽  
Author(s):  
Maria Virginia Iuga ◽  
Claudiu Vasile Kifor ◽  
Liviu-Ion Rosca
Keyword(s):  
Information Management ◽  
Performance Indicators ◽  
Selection Criteria ◽  
Corporate Strategy ◽  
Performance Metrics ◽  
Key Performance Indicators ◽  
Shop Floor ◽  
Research Gaps ◽  
Floor Level ◽  
The Right

AbstractMost successful organizations worldwide use key performance indicators as an important part of their corporate strategy in order to forecast, measure and plan their businesses. Performance metrics vary in their purpose, definition and content. Therefore, the way organizations select what they think are the optimal indicators for their businesses varies from company to company, sometimes even from department to department. This study aims to answer the question of what is the most suitable way to define and select key performance indicators. More than that, it identifies the right criteria to select key performance indicators at shop floor level. This paper contributes to prior research by analysing and comparing previously researched selection criteria and proposes an original six-criteria-model, which caters towards choosing the most adequate KPIs. Furthermore, the authors take the research a step further by further steps to closed research gaps within this field of study.

Perceived Human Resource Management Practices

2014 ◽  
Vol 13 (1) ◽  
pp. 21-33 ◽  
Author(s):  
Corine Boon ◽  
Frank D. Belschak ◽  
Deanne N. Den Hartog ◽  
Mark Pijnenburg
Keyword(s):  
Resource Management ◽  
Human Resource Management ◽  
Human Resource ◽  
Time Allocation ◽  
Management Practices ◽  
Governmental Organization ◽  
Extra Effort ◽  
Proposed Model ◽  
Human Resource Management Practices

How employees spend their work time can have important consequences for organizations. Although some research has examined the relationship between human resource management (HRM) and employee absence, we know less about whether HRM also affects employees’ time allocation at work. This study examines the role of perceived HRM and psychological processes in explaining employee absence and time allocation in the form of time spent on core task and contextual activities. Besides an avoidance mechanism, linking perceived HRM to absence via lower satisfaction, we propose an approach mechanism linking perceived HRM to time spent on task and contextual activities via satisfaction and willingness to exert extra effort. A study among 1,626 employees of a Dutch governmental organization supports the proposed model.

The Role of Human Capital in Shaping Innovation Processes

2015 ◽  
Vol 3 (2) ◽  
pp. 13-15
Author(s):  
Быкова ◽  
Marina Bykova
Keyword(s):  
Human Capital ◽  
Organizational Development ◽  
Performance Indicators ◽  
Key Performance Indicators ◽  
Production Level ◽  
Human Capital Development ◽  
Capital Development ◽  
Innovation Processes

The paper analyzes factors, responsible for shaping the organizational human capital, and highlights the interrelation between these factors and tendencies, affecting the key performance indicators of an organization. Specific features of the human capital development are identified, and different views on the “human capital” concept are considered. Further, the author analyzes the interrelation between human capital and production level. The role of human capital in the organizational development and in shaping its innovation processes are also defined.

scholarly journals A Strategy-Based Model for Low Carbon Cities

2018 ◽  
Author(s):  
Valid Hasyimi ◽  
Hossny Azizalrahman
Keyword(s):  
New York ◽  
Problem Solving ◽  
Performance Indicators ◽  
Key Performance Indicators ◽  
Policy Implications ◽  
Low Carbon ◽  
Proposed Model ◽  
City Plan

Low carbon cities are increasingly forming a distinct strand of sustainability literature. Models have been developed to measure the performance of low carbon cities. The purpose of this paper is to formulate a strategy-based model to evaluate current performance and predict future conditions of low carbon cities. It examines the dynamic interrelationships between key performance indicators (KPIs), induces changes to city plan targets and then instantly predicts the outcome of these changes. Designed generic and flexible, the proposed model shows how low carbon targets could be used to guide the transformation of low carbon cities under four strategies: (1) passive intervention, (2) problem solving, (3) trend modifying and (4) opportunity seeking. Further, the model has been applied to 17 cities and then tested on 5 cities: London, New York, Barcelona, Dubai and Istanbul. The paper concludes with policy implications to realign city plans and support low carbon innovation.

scholarly journals Perancangan Sistem Pengukuran Kerja dengan Metode Intergrated Performance Measurement System (IPMS) (Studi Kasus: CV. Ekasari)

2016 ◽  
Vol 15 (2) ◽  
Author(s):  
Indah Kurniyati ◽  
Risya Zeline ◽  
Sri Yohana Simanjuntak ◽  
Yuniaristanto
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Performance Indicators ◽  
Key Performance Indicators ◽  
Performance Criteria ◽  
Performance Measurement System ◽  
Company Performance ◽  
Global Business ◽  
Organizational Goals ◽  
Efficiency And Effectiveness

<em><span>Global business competition greatly increased sharply in Indonesia, including in the food market. To succeed and grow in the competition, an organization should use measurement and management systems derived from the strategies and capabilities of the company. CV. Eka Sari is a company engaged in the field of catering, where business activity in CV. Eka Sari is more focused on providing the bread and cakes. The continued development of the catering business, demanding CV. Eka Sari to improve in every aspects of company performance, so that the company can remain competitive with other companies. Therefore, CV. Eka Sari is in need of performance measurement that aims to evaluate and plan its performance in order to achieve organizational goals. Performance measurement methods used by the company is Integrated Performance Measurement System (IPMS), which is a method that measures the performance of an integrated and based on the wishes of stakeholders. Objectives are determined to meet the wishes of stakeholders, so that will be determined key performance indicators. From the results of the identification, obtained 22 key performance indicators. To determine the performance criteria that need more attention then be weighted. Weighting is done using Hierachy Analytical Process (AHP). Weighting results generated from that aspect that must be considered are aspects of the process, then the performance criteria that must be considered, namely improving the efficiency and effectiveness of production, and Key Performance Indicators to be very aware of is the number of defective products.</span></em>

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