Sustainability performance measurement systems: a systematic literature review and research agenda for (a better) future

What the paper says

Purpose This study aims to review the literature state of the art on sustainability performance measurement systems (SPMS). To this end, the authors reviewed the papers published between 2012 and 2022, providing a comprehensive overview of insights, gaps and unexplored research areas that pave the way for future research. Design/methodology/approach The authors adopted a systematic research strategy and relied on two main data sets: “ISI Web of Science” and “Google Scholar”. The analysis resulted in 5,405 papers published in 53 different journals. Of these, only 58 were found to be relevant for this review purposes. The authors checked for both internal and external validity of the review. Using “VOSviewer”, the authors also developed a bibliometric analysis. Findings The study articulates the literature on SPMS into four categories: the strategic adoption of SPMS; the development of comprehensive SPMS; dynamic SPMS for sector-specific performance; and SPMS for supply chain evaluation. The authors identified gaps in current knowledge and suggested directions for future research. Research limitations/implications The paper identifies several research trajectories. Future studies could investigate the role of stakeholders in SPMS design and implementation; the relationship between (uncertain) future, societal Grand Challenges and SPMS; the role of SPMS in including and making visible sustainability tensions and paradoxes; and SPMS development and adoption in small and medium enterprises. Lastly, the authors suggest improving SPMS theorization and to further investigate its role in affecting businesses’ social dynamics. Originality/value This study, by identifying the main research areas developed in this field, supports practitioners and academics in understanding how SPMS has evolved over the last decade and the possible future developments.