Environmental sustainability balanced scorecard: a strategic map for joint action by municipalities

• Type: Article in International Scientific Journal
• Date: 2024

Authors

Santos, Ana Sofia SIlva (Author) Other; Moreira, MRA (Author) FEP; Sousa, PSA (Author) FEP

Journal

Title: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL

ISSN: 2040-8021

Indexing

ISI Web of Knowledge - 1 Citation

Scopus - 1 Citation

Other information

Authenticus ID: P-016-X89

DOI: 10.1108/sampj-11-2022-0588

Abstract (EN): PurposeThis study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool.Design/methodology/approachThe research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N).FindingsThe study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities.Practical implicationsThis study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool.Social implicationsInvolving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action.Originality/valueTo the best of authors' knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.

Language: English

Type (Professor's evaluation): Scientific

No. of pages: 32