Performance measurement systems and CSR: Comparison of models for sustainable management

Abstract

In a world where environmental and social issues are gaining prominence, it is crucial for entities to reassess their managerial strategies in pursuit of organizational performance; the paradigm of sustainable development thus emerges as an essential framework for integrating new practices to ensure the sustainability of organizations.

 In this context, the notion of performance becomes vague, polysemous, and difficult to grasp. Today, it is no longer limited to financial concerns; it now includes other economic, social, and environmental issues.  Therefore, it is necessary for organizations to review their performance measurement systems.

The issue of performance measurement has become an essential management tool for organizations opting for sustainable development strategies.  Thus, the main objective of this article is to analyze and compare different performance measurement models, including the Balanced Scorecard, Key Performance Indicators (KPI), Management by Objectives (MBO), and Six Sigma, in order to assess their relevance and effectiveness within the framework of Corporate Social Responsibility (CSR) and sustainable management.

Methodologically, this traditional literature review aims to identify the strengths and weaknesses of each model through a comparative analysis of four key aspects of performance measurement systems: effectiveness, ease of implementation, scope, and impact on organizational culture.  The data is based on qualitative and quantitative assessments, with ratings ranging from 1 to 5.

The results provide a comprehensive view of the suitability of each system to specific organizational needs and pave the way for new research perspectives on theoretical and practical approaches in the field of organizational management aimed at establishing systems for measuring sustainable organizational performance.

Keywords: Sustainable development, Performance, PMS.

Classification JEL : Q01, P47.

Paper type : Theoretical Research.