ifkad articles

A Performance Measurement and Management System for Representing Economic, Social, and Environmental Impacts: A Pilot Case Study

Alessandro Rizzi, Giorgio Torchio, Enrico Sorano, Davide Genta, Alberto Sardi

Numerous scholars and scientific areas are investigating sustainability. Usually, it is drawn up by specific reporting which describes the economic, environmental, and social impacts of the organizational activities. One of the main approaches for drawing up this report has been developed by Global Reporting Initiative (GRI). It defines a list of standards useful for the description of the impacts; however, these standards rarely address business management through performance measurement and management systems. Through a pilot case study, the paper aims to represent the GRI standards and the stakeholders’ needs through performance measurement and management systems. The findings describe a useful approach to represent the GRI standards and the stakeholders’ needs to illustrate economic, social, and environmental performance suggested by the GRI Standards and stakeholders’ needs.

IN: Proceedings IFKAD 2023 – Managing Knowledge for Sustainability
PP: 64-79