The Sustainability Balanced Scorecard: Concept and the Case of Hamburg Airport

This working paper provides an overview of the Sustainability Balanced Scorecard (SBSC) approach. Its basis, the Balanced Scorecard (BSC) as developed by Kaplan and Norton, is introduced with an emphasis on conceptual elements such as the four basic perspectives, the role of leading and lagging indicators as well as the development of strategy maps based on cause-and-effect-chains in and across the BSC perspectives. Due to its openness to modifications of perspectives and indicators and the different kinds of information that can be handled, the BSC was further developed to support an integrated corporate sustainability management. The SBSC helps to address different environmental and social aspects with regard to their relevance for strategy implementation and execution at the business unit or company level. Moreover, it can be used as a tool of sustainability accounting and reporting. For illustration purposes the case of Hamburg Airport Corporation (Germany) is introduced and discussed from different angles throughout this paper.

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