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This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.

Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.

The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.

This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.

Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.

Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.

This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.

The purpose of this study is to integrate the sustainability balanced scorecard (SBSC) framework with decision-making trial and evaluation laboratory (DEMATEL) for proposing a model and identifying the cause-and-effect relationships between the five perspectives of SBSC and then 23 performance indicators within the SBSC framework in a strategy map.

The DEMATEL approach is used to obtain a matrix including direct and indirect influences between the five perspectives of SBSC and among 23 key performance indicators (KPIs). DEMATEL data are gathered from experts to propose a model and establish reliable relationships between performance metrics. Using DEMATEL and the SBSC framework, a strategy map for the SBSC dimensions and KPIs was built to illustrate strategic cause-and-effect relationships among the various dimensions and performance indicators.

The outcomes indicated that internal process and financial perspectives play essential outputs. Sustainability is the most critical predictor (causal) in the model, then customer and learning and growth dimensions, indicating that sustainability, learning and growth and customer dimensions all positively affect other dimensions. Additionally, sustainability has bi-directional in its link to the customer and internal processes and bi-directional in its relationship to finance, learning and growth. Numerous additional linkages are observed among the five SBSC perspectives and KPIs.

The data collected is based on an “average” company in manufacturing sector; thus, companies need to customize this model to ensure that their strategies are clearly translated into KPIs.

The findings gave valuable information to management about manufacturing companies KPIs. They determined which KPIs are regarded as outcome (effect) variables and which KPIs are considered predictor (casual) variables. Additionally, the findings offer management with SBSC perspectives that should be traded as outcomes and those that should be traded as predictors. Additionally, the findings highlighted the critical KPIs and explained their interrelationships. This enables managers to focus on the significant financial besides non-financial indicators and comprehend the logical connection among them.

The results qualify executives and management to analyze and recognize a strategy map by understanding each objective's impacts, including direct and indirect, on all others. The typical analysis comprises determining the strategic objectives that are “cause” and the objectives considered as “effect”. As this study extends the BSC framework to have sustainability perspectives, the results of DEMATEL provide administrators with exceptional information to blend the conventional BSC perspectives with sustainability as added perspective.

The current study proposed an illustration model for strategy map development and also provide an interrelationship among SBSC perspectives.

First, this paper aims to explore the extent of the global reporting initiative (GRI) sustainability key performance indicator (KPI) usage in sustainability reporting by businesses operating in Sri Lanka. Second, using a contingency theory approach, this research examines the factors which promote or inhibit the use of the GRI framework to adopt sustainability KPIs in a developing country context, Sri Lanka.

Content analysis and semi-structured interviews are used in this study to explore the key factors which affect the usage of the GRI framework by Sri Lankan companies in adopting sustainability KPIs and reporting on sustainability.

The findings indicate that the GRI framework is increasingly used for sustainability reporting by Sri Lankan companies because of its flexibility, consistency, legitimacy and its focus on continuous improvement. However, company managers also shed light on the extensive number of KPIs in the GRI framework making selections challenging and the consequent difficulties associated with adapting these KPIs for companies operating in a developing country context.

This study contributes to extending the broader literature on sustainability reporting in developing countries and specifically on sustainability KPIs. Second, this paper adds to the current empirical research on sustainability reporting in Sri Lanka where the literature is still sparse. Third, this study highlights the key factors that support or hinder the usage of the GRI framework in a developing country context.

Important insights for GRI, other standard-setting agencies and businesses can be drawn from the findings of this study. By capitalising further on the training and the educational courses provided by GRI, GRI can be involved in mitigating some of the pressing issues faced by the reporting companies.

This study adds to the limited research on sustainability reporting and sustainability KPIs in developing country contexts. It shows how companies in Sri Lanka are engaging with sustainability KPIs and sustainability reporting, but are also constrained by the GRI framework as its standards are not tailored to issues in developing countries.

This research examines what key performance indicators (KPIs) and drivers should be applied at the post-contract phase of construction development to monitor and drive project outcomes in sustainable design and construction. It supplements the previous research which focuses on pre-contract sustainable procurement of competent professionals. Consequently, optimal sustainability can be achieved for the overall sustainable development process.

A review of empirical work was conducted to consolidate the holistic aspects of sustainability that should be considered for design and construction and their project outcome KPI measures. Based on a country-wide questionnaire survey of the university estate sector in the UK, a quantitative hierarchical regression analysis was conducted to identify the performance drivers for those KPIs.

The empirical work review demonstrates that holistic sustainability for development can be measured by project outcome KPIs: economic sustainability by cost KPIs; functional, social and environmental sustainability by quality KPIs. The quantitative hierarchical regression analysis confirmed that these four aspects of sustainability could be significantly driven by task performance and contextual performance drivers, as supported by the job performance theory.

The investigation was undertaken within the context of university estates forming a unique public sector in the UK. The findings form a baseline upon which further research can be conducted in other organisations in the wider public and private sectors. Ultimately, holistic sustainability can be fully driven by construction professionals to achieve government and corporate construction strategy for the benefits of sustainable built environment.

The findings inform project managers and construction professionals that they should apply clear, measurable cost and quality KPIs and focus on significant performance drivers in tandem to drive holistic sustainability for design and construction. Project staff should have a high commitment, technical expertise and experience, execute the project with proper design and management methods and provide a high level of trust and collaboration to the client. Clients, designers and contractors are key stakeholders in the development process so they should be consulted for forming the contract KPIs to monitor the sustainable project outcomes.

The generalised results confirm that task and contextual performance drivers can be applied as project management tools for managing the professional team members to achieve sustainability deliverables in terms of KPIs. Such findings will enhance the government or corporate construction strategy for managing and achieving holistic sustainability for construction developments.

This research identifies post-contract performance monitoring measures (cost and quality KPIs as well as task and contextual performance drivers) that can be adopted for driving sustainable design and construction for sustainable development.

Supply chains’ (SCs’) sustainability practices and recovery strategies are attaining popularity in academia and industries to improve the resilience of the SCs and to manage large-scale disruptions. The global pandemic caused by the COVID-19 has raised the question of the sustainability of essential health-care products’ SCs of Bangladesh. It is an essential avenue for making the life of people safe and secure. Despite its importance, most of the health-care SCs in Bangladesh are struggling to meet the demand of its nation due to capacity shortage, technological backwardness of the manufacturers, delivery capacity shortages and less advanced forecasting capabilities. Therefore, this study aims to investigate the key performance indicators (KPIs) of a sustainable recovery strategy in the context of health-care SCs considering the COVID-19 pandemic.

This study used a dynamic method named graph theory and matrix approach to evaluate the most critical KPIs of a sustainable recovery strategy in the context of Bangladeshi health-care SCs.

The result revealed that dynamic forecasting and planning with a smooth delivery and distribution support system, production capacity diversification and having alternative or multiple suppliers during extraordinary disruptions may aid in the sustainability of the health-care SCs in Bangladesh.

This study is unique as no previous study has identified and examined the sustainable recovery strategy perspective KPIs considering the COVID-19 pandemic in the context of Bangladeshi health-care SCs. This study will also add value by guiding decision-makers of the health-care SCs of Bangladesh to adopt strategies toward the sustainability of SCs.

The framework of the International Integrated Reporting Council (IIRC) is principles-based and does not provide specific key performance indicators (KPIs) for integrated thinking and reporting. Therefore, the purpose of this paper is to propose KPIs for integrated reporting which decipher a firm’s sustainability through empirical analysis.

As a proxy of firms’ sustainability, the authors focus on firms that have survived for more than 100 years and that have already achieved sustainability, and analyze these firms to reveal the financial features that distinguish sustainable firms from the other firms.

The study found two distinguishing facts: the value added that is distributed to stakeholders other than shareholders is significantly larger, and the stability of profitability and the profitability itself are significantly higher in sustainable firms.

The study proposes a value-added distribution and the stability of profitability as sustainability KPIs for integrated reporting.

First, this study provides the first evidence that value added distribution and the stability of profitability distinguish a firm’s sustainability. Second, it provides a new perspective in the search for sustainability KPIs. Third, as the empirical data consist of all listed firms in 136 countries, the results should be robust and general.

The purpose of this paper is to develop a framework and key performance indicators (KPIs) to assess the sustainability of the manufacturing organizations along the integrated supply chain.

A systematic literature review of existing peer-reviewed articles has been carried out to understand the strengths and weaknesses of current frameworks. A sustainability assessment framework has been proposed for the manufacturing sector. KPIs to assess sustainability performance of manufacturing organizations are identified. An empirical study is carried out for the cement industry to test the proposed framework and KPIs.

The existing frameworks on sustainability assessment lacks an integrated assessment consisting product life cycle, resources, critical factors (product, process and policy), KPIs and their interrelationship with sustainability dimensions. In total, 121 KPIs are identified for sustainability assessment of manufacturing organizations. The empirical study of the Indian cement industry identifies 52 KPIs (17 social, 15 economic and 20 environmental), which are classified into 13 factors using exploratory factor analysis.

The proposed framework is tested for the cement sector. More studies are required to validate and refine the framework to make it generalized for the manufacturing sector.

This study has developed for the first time a close interrelation among life cycle engineering, resources, critical factors, KPIs and sustainability dimensions.

The purpose of this paper is to provide managers with suitable strategic KPIs in decision-making processes, which aim to integrate the environmental dimension of sustainability at a business level in manufacturing organisations.

In view of the research proposal addressed, semi-structured interviews were conducted, based on theoretical milestones of the performance management system (PMS), with 48 managers that work in Italian manufacturing firms and specialise in green practices.

The authors developed a novel environmentally performed framework to adequately integrate environmental value drivers at a strategic level.

The resulting issues addressed in this paper, and their integration in the business strategy for managing environmental complexity, allows contributing, firstly, to the existing literature by suggesting the relevant key value drivers that need to be mostly studied from an accounting point of view. In addition, from these results, though their experience managers will have up-to-date key measures that could, in the future, help the integration process between the environmental aspect of the sustainability dimension and the PMS.

The results generate a robust roadmap for future analysis in this research field. Accordingly, the paper engenders a strategic alignment in the green transition process, providing scholars and practitioners with a clear view of the key sustainable drivers, metrics and potential solutions that have not been addressed to date.

The purpose of this paper is to introduce a methodology to identify sustainable supply chain key performance indicators (KPI) that can then be used for sustainability performance evaluation for suppliers.

Initially the complexity of sustainable supply chain performance measurement is discussed. Then, a two-stage method utilizing neighborhood rough set theory to identify KPI and data envelopment analysis (DEA) to benchmark and evaluate relative performance using the KPI is completed. Additional analysis is performed to determine the sensitivity of the KPI set formation and performance results.

The results show that KPI can be determined using neighborhood rough set, and DEA performance results provide insight into relative performance of suppliers. The supply chain sustainability performance results from both the neighborhood rough set and DEA can be quite sensitive parameters selected and sustainability KPI sets that were determined.

The data utilized in this study are illustrative and simulated. Only one model for the neighborhood rough set and DEA was utilized. Additional investigations using a variation of rough set and DEA models can be completed.

This tool set is valuable for managers to help identify sustainable supply chain KPI (from among hundreds of potential measures) and evaluate sustainability performance of various units within supply chains, including supply chain partners, departments, projects and programs.

Sustainability incorporates many business, economic and social implications. The methods introduced in this paper can help organizations and their supply chains become more strategically and operationally sustainable.

Few tools and techniques exist in the sustainable supply chain literature to help develop KPIs and evaluate sustainability performance of suppliers and the supply chain. This paper is one of the first that integrates neighborhood rough set and DEA to address this important sustainable supply chain performance measurement issue.