The Use Of The Sustainability Balanced Scorecard Framework .

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The use of the Sustainability BalancedScorecard Framework for Dutch SMEs as a toolfor measuring the performance of theirsustainability strategyAuthor: Shanon BoerrigterUniversity of TwenteP.O. Box 217, 7500AE EnschedeThe NetherlandsABSTRACTA growing number of Dutch organizations nowadays combine their operationswith the principles of sustainable business. There is a need, therefore, to adjust theways performance in the field of sustainable practice is measured, to incorporatethis trend. However, research has demonstrated that the use of performancemeasurement systems in SMEs (small- to medium-sized enterprises) is limited,especially regarding sustainability strategies. Given this observation, it can beargued that a structured approach to measuring performance in SMEs wouldimprove strategic control. This study aims to analyze how managers of SMEsmeasure the results of their sustainability strategies, and in particular, wherebottlenecks occur. Based on the results found, a Sustainability Balanced ScorecardFramework is developed. Using this Framework will allow managers of SMEs aneasy, accessible way of measuring qualitative and quantitative results during theimplementation of their sustainability strategy. During the implementation of thissystem, both direct and indirect stakeholders are involved in the entire process.This paper analyzes two cases, to illustrate that the Sustainability BalancedScorecard Framework could be a powerful tool for Dutch managers to facilitateassessment of their implemented sustainability strategies.First Supervisor: dr. R. P. A. LoohuisSecond supervisor: Marlies Stuiver MScKeywordssmall- to medium-sized enterprises (SMEs); sustainability strategies; sustainability balanced scorecard; personalbalanced scorecard; stakeholder engagement; performance measuring systemsPermission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies arenot made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. To copy otherwise,or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee.5th IBA Bachelor Thesis Conference, July 2nd, 2015, Enschede, The Netherlands.Copyright 2015, University of Twente, The Faculty of Behavioural, Management and Social sciences.

1. INTRODUCTIONEpstein and Roy (2001) found in a recent study that many DutchSMEs recognize the importance of formulating a sustainabilitystrategy – not only to take into account environmental impacts,but also to improve their own working conditions. Theimplementation of a sustainability strategy improves bothinternal and external social and environmental effects in manyareas. However, when a strategy is established, its results must,of course, also be tracked and assessed. According to Murphy,Trailer and Hill (1996), “accurate performance measurement iscritical to understand business success and failure” (p. 1). Themeasurement of performance has become especially important inmodern management (Senge, Scharmer, Jaworski, & Flowers,2008) – for example, keeping track of results is essential togaining easier access to resources for the improvement of thestrategy. The results also provide transparency for allstakeholders concerned, which in turn improves the performanceof organizational processes (Moratis & Cochius, 2010).However, Hudson, Lean, and Smart (2001) found in a recentstudy that the general use of performance measures in SMEs islimited. Financial measurement systems are generally welldeveloped – but operational measures lack formal structure andare typically ad hoc.According to a study by the MVO Monitor (2015) (MVO –Maatschappelijk Verantwoord Ondernemen in Dutch – whichtranslates as Corporate Social Responsibility in English) incollaboration with MVO Netherlands and Conclusr Research, itappears that the percentage of companies whose sustainabilitystrategy includes measurable goals, decreases when the companysize decreases (see figure 1). In the category of Dutch SMEs,there are still many organizations that do not measure theirresults at all. This is because there is a lack of a good method formeasuring the performance of an implemented sustainabilitystrategy (Winkler, 2009). In addition, sustainability strategies“includes issues which may be outside the direct control of theorganisation, that are difficult to characterise and often arebased on value judgements rather than hard data” (Keeble,Topiol, & Berkeley, 2003, p. 149).standard states that: “stakeholder identification and engagementare central to addressing an organization’s socialresponsibility” (p. 98). However, there is still a long way to goin terms of integration among managers, employees and otherstakeholders with respect to sustainability strategies. Accordingto Rampersad (2006), “lack of engagement is endemic, and iscausing large and small organizations all over the world to incurexcess costs, underperform on critical tasks, and createwidespread customer dissatisfaction” (p. 18). Figure 2 illustrateswhat percentage of Dutch companies involve their variousstakeholders in the implementation of their sustainabilitystrategy. Currently,top management alone is generallyresponsible for the sustainability strategy. Research by the MVOMonitor (2015) shows that 82.3% of organizations (n 828)indicate that top management is responsible for the sustainabilitystrategy; with just 8.7% of respondents stating that everyone inthe organization is responsible for the strategy. However, topromote the integrity of sustainability strategies, it is obvious thatthe implementation of the required steps cannot only be the workof top management or a hired management consultancy(Winkler, 2009).35%30%25%20%15%10%5%0%31% 31%24% 25%19%18%11%Figure 2. Types of stakeholder involvement at organizationswith a sustainability strategy (N 291) - multiple answerspossible. Source: MVO Monitor 2015Figure 1. Percentage of companies whose sustainabilitystrategy includes measurable goals. Source: MVOMonitor 2015For a good, objective sustainability strategy performancemeasurement, it is also important to include all stakeholders(according to Collins English Dictionary, stakeholders areorganizations or individuals that have an interest in any activityor decision of the organization) during the implementation.According to Moratis and Cochius (2010), the ISO 26000Winkler (2009) found in a recent study that the realization thatmutual responsibility, motivation, inspiration, and integrity areimportant factors for an organization creates a practical problem:how can these 'vague' factors be measured? "What you cannotmeasure, you cannot manage". Moreover, it is difficult toascertain a clear numerical relationship between hard proposedchanges, and the associated costs; and secondly, to correlate theresults in figures of revenue growth, cost savings, and so on.Developing a cost-benefit analysis, when it comes to downsizing,technological change, and improving infrastructure, is relativelyeasy. But when it comes to changes in mutual interaction,“posture”, values, internal and external responsibility, andawareness of interconnectedness, then it suddenly becomes muchharder to make a clear-cut analysis for costs, even thougheveryone might be aware that these changes are important.Yet, given this importance, this research aims to identify thedifficulties for SMEs to implement effective sustainabilitymeasurement systems and develops on this basis acomprehensive framework that allows SMEs to monitorprogress, achieve sustainable goals and integrates sustainabilitystrategies more with all stakeholders.

2. METHODS“Increasing awareness is the start of all change - we have tostart ‘seeing our seeing’ because we think we know what we see,but usually we only see what we want to see. ‘Seeing our seeing’is just the beginning” (Senge et al., 2008, p. 2). Following thisrationale, during this investigation, qualitative research methodswill be used in order to gather as much information as possiblefrom the organizations, and to figure out how SMEs undertake,and cope with, the measurement of the results of theirimplemented sustainability strategy. In-depth interviews withorganizations in different sectors will be conducted; such aninterview approach is used because this business topic requiresexploration and the gathering of in-depth understandings from itsresearch informants. In this form of qualitative research, thevisual and verbal details are accurately recorded. This allows forthe illustration of the various concepts which emerge (Belk,Fischer, & Kozinets, 2013).The research is conducted among eleven Dutch SMEorganizations, which already have an implemented sustainabilitystrategy. The sectors to which these companies belong are: 1.Retail, 2. Textile, 3. Chemistry, 4. Services, 5. Transport, 6.Tourism/recreation, 7. Care/welfare. These sectors differ fromeach other in terms of sustainability strategies, according toMVO Netherlands. Each sector has its own opportunities andassociated risks, thus obtaining a variety of results regardingbottlenecks when assessing the implementation of thesustainability strategy. Hereafter, the results will be encoded todetermine which problems are the most common. The results willbe used to develop a framework which will stimulate theimplementation of a performance measurement. After possiblesolutions have been found to facilitate the measurement of theresults, the solutions will be analyzed within their respectiveorganizations for two separate cases. It will then be assessedwhether the framework can make a positive contribution to theorganization. For example, it is checked whether theinterviewees understand the framework, the implementation ofthe framework can be easily performed and what effects it couldproduce.According to Kaplan and Norton (1996) organizations that notwork with the Balanced Scorecard often unaware of the actualwork they performed. If they are going to measure things it oftenturns out that the results are not consistent with the strategicobjectives. Using the Balanced Scorecard for the sustainabilitystrategy, managers can clear (and measurable) formulateobjectives , so that the sustainability strategy can be betterimplemented. According to Drury (2012), the BalancedScorecard is not simply a collection of general performancemeasures. The measures are derived from an organizations’ ownstrategy and objectives.2.1.2 Personal balanced scorecardTo improve the integration of sustainability strategies internallywithin the organization, the use of the Personal BalancedScorecard is analyzed.The Personal Balanced Scorecard was developed in 2008 byRampersad, and involves a personal evaluation of both work andnon-work performance, based on self-examination. The PersonalBalanced Scorecard provides for internal involvement in theperson's work; when a PBSC is written, the employee gets abetter idea what he or she is doing. The PBSC ensures that theemployee gains more insight, is more pro-active and selfassured, and will think more clearly and learn faster. Itencompasses the personal vision, objectives, critical successfactors, performance measures, targets, key roles, andimprovement actions of the employee. (Rampersad, 2008).3. RESULTSEleven Dutch SME companies are investigated in this research,to find out why they do not, or barely, measure the results of theirsustainability strategies. The results of the reasons uncovered,and the degree of the frequency of each of these reasons, areshown in figure 3.50,00%45,00%40,00%2.1 Theoretical Framework35,00%In order to arrive at a suitable framework for evaluatingsustainability strategies, several existing theories will beanalyzed.30,00%2.1.1 Balanced scorecard20,00%As mentioned in section 1, sustainability strategies exist of manyvalue judgments rather than hard data. In many scientificliterature is therefore the "Balanced Scorecard" discussed as amethod for the assessment of sustainability strategies.The term“Balanced Scorecard” refers to the classic Framework firstdescribed by Kaplan and Norton (1996). The classic BalancedScorecard is a method by which the most important parts of anorganization in a systematic manner can be measured. Accordingto Figge, Hahn, Schaltegger, and Wagner (2002) The BalancedScorecard supports the alignment of all business activitiesaccording to the strategic relevance by linking non-financial andoperational business activities with causal chains to the longterm strategy of the organization. The classic Balanced Scorecardlooks at the KPIs (Key Performance indicators) on fourperspectives: Customers, Learning & Growth, Financial, andInternal Business Processes. Because both the qualitative andquantitative results can be displayed quickly and easily with thismethod, the Balanced Scorecard is suitable for use as a methodfor measuring sustainability strategies at Dutch SMEs. Whencreating a Balanced Scorecard, an organization should considerat each perspective the key performance indicators to achieve thevision and strategy of an organization (or at least consolidate).15,00%25,00%10,00%5,00%0,00%Figure 3. Reasons for Dutch SMEs why they do not measuretheir sustainability strategy results (N 11)It appears that the lack of available time, and the difficulty in themeasurement of the variety of qualitative results, are the twomost important bottlenecks.

3.1 Sustainability Balanced ScorecardFrameworkDutch SMEs present the following issues in the assessment oftheir sustainability strategies: lack of stakeholder involvement;difficulty integrating the strategy throughout the organization;too many qualitative results regarding sustainability strategies,and too little time to pay close attention to these. As a solution tofacilitate ease of implementation covering all these points, theSustainability Balanced Scorecard Framework has beendeveloped (see figure 4).Figure 4. The Sustainability Balanced Scorecard Frameworkfor Dutch SMEs3.1.1 Environmental and social responsibilityAt each point of this scorecard, a distinction is made betweenenvironmental and social issues. These indicators highlight theimportance of environmental and social responsibility as anorganizational objective (Epstein & Wisner, 2001). In 2008,Epstein and Buhovac also found that the fifth perspective isimportant for organizations that have identified sustainability asa core value. The fifth perspective should emphasize theimportance of accountability, in term of sustainability, as a statedorganizational goal. This provides competitive advantagethrough factors such as corporate image, enhanced reputation,and product differentiation. The fifth perspective is also seen asan instrument through which an organization can focus on socialand environmental responsibility as a core value; it makes a clearand strong commitment to these issues and goals.3.1.2 Employee engagementAll employees are, in fact, essential for the proper functioning ofthe established strategy. Although strategies, policies, andprocedures can be developed by central management, it isimportant that managers understand how important sustainabilityperformance is for the whole organization. In the sustainabilitystrategy, the diversity of talent and responsibilities of variousdepartments should be visible – and at the same time, commonvalues for the whole company should be created and established.Because of the importance of the involvement of the wholeorganization during the implementation of a sustainabilitystrategy, the “Personal Balanced Scorecard” (PBSC) in includedin the Sustainability Balanced Scorecard Framework to align theindividuals’ personal ambitions and goals with those of theorganization. “Alignment means working through core valuesand critical success factors to link the organization’s vision,mission and core values on the one hand with the individual’spersonal vision, mission, and core values on the other” (Angel &Rampersad, 2005, pp. 4-5).

3.2 Case Rent a PlantThere has been extensive qualitative research conducted by theorganization Rent a Plant as to the actual operational practice ofthe Sustainability Balanced Scorecard Framework. Rent a Plantis an organization that provides and maintains interiorlandscaping throughout the Netherlands. Its emphasis is on thequality of the plants provided to the customer, and everything inthe organization is designed towards maintaining the highestlevel service to the customer. Rent a Plant is one of the leadingplayers in the field; their vision ensures that a good maintenanceservice system is in operation, to provide short arrival times witha high service level. The flat organizational structure means thatthere are short lines of communication, allowing for speedyresponse and appropriately efficient activity thereafter.3.2.1 Sustainability balanced scorecard framework– rent a plantFigure 5 shows the core part of the applied SustainabilityBalanced Scorecard for the organization, across all fiveperspectives. For example, as part of the learning and growthperspective there is an effort to try to make suppliers moresustainable; as more organizations understand the “commonjourney” (the necessity for sustainability development), thewhole business world moves towards sustainability (Moore &Manring, 2009). Thus, Rent a Plant indirectly makes its owncontribution to sustainability in this respect.In relative terms, given the number of employees, Rent a Planthas implemented a comprehensive sustainability strategy.Through the successful implementation of this strategy, asubstantial core of the Sustainability Balanced ScorecardFramework has been developed. However, there is still room forimprovement. The sustainability strategy of Rent a Plant is ledby its two directors only. The other employees are allotted tasksand duties that reflect this commitment , but problem areas canbe identified. In the future, Rent a Plant would like to have astrategy that is passed on to the entire organization. For thisstakeholder and employee engagement, the Personal BalancedScorecard will be a useful tool. According to the directors,diversity amongst the staff is very wide. There are two socialworkplace employees in the organization. This schemeaccommodates in the workplace people with a disability, or whohave been long-term unemployed. A social workplace employspeople who are unable to work in a regular company, on accountof either physical or mental disabilities, events and problems intheir personal lives, or health problems. It appears that these twopeople do not enough understand the implementation of thesustainability strategy. It is therefore, according to the directors,very difficult for the organization to implement tasks thatadvance its implementation. According to to the board, it will bevery useful therefore to introduce the use of a Personal BalancedScorecard to improve the involvement of the employees.Employees can then easily display their interpretation of thesustainability strategy, and show what they think about theoutcomes and benefits of the strategy. These results can then becompared with the results of the two board members who leadthe sustainability strategy. These results can be analyzed to findout where the "gaps" in the integration of the sustainabilitystrategy, throughout the organization, occur.Figure 5. Core part of the applied Sustainability BalancedScorecard for Rent a Plant

The integration of all stakeholders in the outcome measurementof Rent a Plant is very important. The two executives said thatthe internal sustainability can be implemented very successfully.However, the organization currently has a lot to do regardingunsustainable appointed stakeholders. For example, many oftheir business service firms (direct stakeholders) often send theircorrespondence by post. Additionally, the separation of waste iscomplicated by the government and municipality departments(indirect stakeholders) with which Rent a Plant has to deal . Thelimited number of available grants for sustainable products isalso a major factor. To apply the Sustainability BalancedScorecard Framework measurement results to both the externaland internal area may help in the forming of a more completepicture and assessment of the entire sustainability strategy.3.3 Dtex Solutions – a SustainabilityBalanced Scorecard ExampleThere is also extensive qualitative research conducted by theorganization Dtex Solutions, a digital textile organization. Theorganization exists since one year and has two distributors inthe Netherlands. Dtex Solutions is part of Muta Sports BV.3.3.1 Sustainable sportswearDtex Solutions makes sportswear, all on sublimation basis.According to Collins English Dictionary, sublimation is thetransition of a substance from the solid state to a gas phasewithout passing through the liquid state, As a result, sublimationinks have the ability to enter into a connection with polyestersurfaces. The sublimation technology ensures that sportswear ismuch more sustainable. For example, the imprint remains foryears in good quality, so the clothes are not quickly thrown away.Another environmental advantage is, compared to classic print,the negligible consumption of water. The water consumption inthe use of this technique is considerably reduced, which is goodfor the environment.3.3.2 Sustainability balanced scorecard – dtexsolutionsDtex Solutions has its own production and design department inPakistan, so the organization has little direct externalstakeholders such as suppliers. The organization-specific core ofthe Sustainability Balanced Scorecard Framework (see figure 6)shows that Dtex Solutions is very busy with their sustainabilitystrategy. They improve unemployment and working conditionsin Pakistan, the two distributors work at home in order to reducevarious expenses such as gas consumption and live/work travelexpenses and most correspondence with customers andemployees is via E-mail, Skype or phone so that there are nowasted paper and postage costs. The integration with the staff inPakistan in the field of sustainability is very different from thatat Rent A Plant. Communication lines by foreign productionbecome much longer. The Pakistani employees just do theirproduction work and get paid for this in accordance with goodworking conditions. Thinking of all employees with theimplemented sustainability strategy therefore has no use, theemployees can only say how they view the working conditions.Fgure 6. Core part of the applied Sustainability BalancedScorecard for Dtex Solutions

The Personal Balanced Scorecard has therefore in the case ofDtex Solutions not such a profitable effect. However, the twoemployees agree on working together in order to compare themwith each other. Because the organization still exists one year,assessment of the implemented sustainability strategy is verydifficult. Since the creation of the organization, it operates in asustainable manner. However, the two Dutch employees arealways searching for more sustainable solutions. For example,research is being done on a new kind of "green" type of fabric tomake the current product range more sustainable. In thisorganization the Sustainability Balanced Scorecard Frameworkcan therefore be applied, but they still has to wait for the realvisible results. Although there are still not really clear resultsmeasurable, the two distributors do believe that the developmentof the framework is a good method to determine futuremeasurable goals in an effective manner.4. CONCLUSION AND DISCUSSIONResearch has shown that many Dutch SME organizations find itdifficult to assess their implemented sustainability strategy; thereis mainly a shortage of time, too many qualitative points to assessand the strategy has not yet been integrated well with allstakeholders. A large company often has the resources to findanswers from a number of people responsible for thedevelopment and presentation of results. However, many DutchSMEs, because they are small companies, are more concernedwith their profit margins and essential business than with theimplementation of a sustainability strategy; it is often the casethat all staff members are needed, at all times, to carry out theorganization’s necessary work.The Sustainability Balanced Scorecard Framework is therefore agood practical solution for managers of Dutch SMEs inmeasuring the results of sustainability implementations, becauseit brings together all the problems in a simple, fast andinexpensive way to still achieve a good result. There is also goodtheoretical support for the execution of a sustainability strategy;however, to date, there has been no business managementframework that has put together all the elements of this support despite the fact that the importance of such a model has beendemonstrated theoretically. According to Harmon, Fairfield andWirtenberg (2010), an effective implementation ofasustainability strategy is associated with change management,people systems, and stakeholder and employee engagement.Therefore, the Sustainability Balanced Scorecard, is a system inwhich multiple existing models are combined, in the pursuing ofa common goal, towards a better understanding and monitoringof the effects of implementing the strategy.As mentioned above, completing the Sustainability BalancedScorecard Framework takes generally little time, if the targets arealready fully or partially known. However, for less experiencedorganizations or those just starting out with this task, it takessome time to analyze and determine the goals.Judging by the outcomes for Dtex Solutions, small companieswith few employees (two employees in this case) do not yet fullyembrace the importance of the integration of the strategythroughout the whole organization. The integration of thePersonal Balanced Scorecard has had, for this organization, littleeffect. However, the importance of the inclusion of internal andexternal stakeholders in the outcome measurements for thesustainability strategy is considered by the scientific literature asimportant. How big or small, inexperienced or experienced theorganization is, stakeholder involvement is very important to theperforming of a sustainability strategy.In this article, the cases have not yet been fully schematicallymapped on the basis of the framework. Only the core part of theframework is shown schematically. For future research, moreextensive research can be done at the actual stakeholderidentification and engagement of Dutch SMEs making it possibleto show a larger schematic representation of the completeSustainability Balanced Scorecard Framework.As a final point, it was found, during the research process, thatoften an organization uses its sustainability strategy as amarketing tool, or simply because it wants to improve its ownworking conditions. This is in line with Masurel (2007) whoargues that “improving the working conditions within the firm isthe most important reason given by entrepreneurs in SMEs forinvesting in environmental issues” (p. 199). In addition, thesedays, many organizations are still focused solely on hardfinancial results. However, a well-executed sustainabilitystrategy can indirectly create more profit, through for example,an improved reputation, and therefore could work in line with theorganization’s existing aims.It would be a key subject for future research, to assess whetherthe targets set, and results measured, are actually associated withthe desired results. By looking at this relationship, a betterunderstanding could be formed of the effectiveness of the resultsmeasurement methodologies for sustainability strategies whichhave been implemented.5. REFERENCESAngel, R., & Rampersad, H. (2005). Do scorecards add upp. CAMagazine, 138, 30-35.Belk, R., Fischer, E., & Kozinets, R. V. (2013). Qualitativeconsumer and marketing research. Thousand oaks,CA: SAGE Ltd.Drury, C. (2012). Management and cost accounting (8th ed.).Andover, United Kingdom: Cengage Learning EMEA.Epstein, M. J., & Buhovac, A. R. (2008). Making sustainabilitywork: Best practices in managing and measuringcorporate social, environmental, and economicimpacts. San Francisco, CA: Berrett-Koehler.Epstein, M. J., & Roy, M.-J. (2001). Sustainability in action:Identifying and measuring the key performancedrivers. Long Range Planning, 34, 585-604.doi:10.1016/S0024-6301(01)00084-XEpstein, M. J., & Wisner, P. S. (2001). Using a balancedscorecard to implement sustainability. 002/tqem.1300Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). bility management to business strategy.Business Strategy and the Environment, 11, 269-284.doi:10.1002/bse.339Harmon, J., Fairfield, K. D., & Wirtenberg, J. (2010). Missing anopportunity: HR leadership and sustainability. Peopleand strategy, 33, 16-21.Hudson, M., Lean, J., & Smart, P. A. (2001). Improving controlthrough effective performance measurement in SMEs.Production Planning & Control, 12, 804-813.doi:10.1080/09537280110061557Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard:Translating strategy into action. Retrieved fromhttps://books.google.nl/books?id mRHC5kHXczEC&printsec frontcover&source gbs ge summary r&cad 0#v onepage&q&f falseKeeble, J. J., Topiol, S., & Berkeley, S. (2003). Using indicatorsto measure sustainability performance at a corporateand project level. Journal of Business Ethics, 44, 149158. doi:10.1023/A:1023343614973MVO Nederland. (2015). Nationale MVO monitor catie/mvo-monitor2015

Masurel, E. (2007). Why SMEs invest in environmentalmeasures: Sustainability evidence from small andmedium-sized printing firms. Business Strategy andthe Environment, 16, 190-201. doi:10.1002/bse.478Moore, S. B., & Manring, S. L. (2009). Strategy development insmall and medium sized enterprises for sus

Scorecard is not simply a collection of general performance measures. The measures are derived from an organizations’ own strategy and objectives. 2.1.2 Personal balanced scorecard To improve the integration of sustainability strategies internally within the organization, the use of the

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