Public Sector Sustainability in the Balanced Scorecard – A Portuguese City Council Case
Increasingly, sustainability has been integrated in public organizations, particularly by regional authorities. The Balanced Scorecard (BSC), as a tool for assessing and measuring the performance of organizations enables the integration of sustainability (in its environmental, social and economic is...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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EDP Sciences
2020-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2020/68/e3sconf_ift2020_06017.pdf |
| _version_ | 1819182624000704512 |
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| author | Pereira Inês Oliveira Helena Costa |
| author_facet | Pereira Inês Oliveira Helena Costa |
| author_sort | Pereira Inês |
| collection | DOAJ |
| description | Increasingly, sustainability has been integrated in public organizations, particularly by regional authorities. The Balanced Scorecard (BSC), as a tool for assessing and measuring the performance of organizations enables the integration of sustainability (in its environmental, social and economic issues) in a Sustainability Balanced Scorecard (SBSC). The purpose of this study is to design a SBSC for a Portuguese city council that assists a population of 24 thousand inhabitants. In this sense, it aims to structure the BSC’s perspectives in the city council; interrelate sustainability issues in a SBSC, and; articulate the several perspectives on a strategic map. The present case resorts on a questionnaire sent to the city council president and document analysis. We conclude that the sustainability and the traditional structure of the BSC adapt to public organization. The study contributes to the development of sustainability in the public sector, presenting sustainability in an integrated and systemic manner, aligned with the several organizational responsibilities. |
| first_indexed | 2024-12-22T22:49:05Z |
| format | Article |
| id | doaj.art-f78ee29511474aff8df3c4baa400cf3d |
| institution | Directory Open Access Journal |
| issn | 2267-1242 |
| language | English |
| last_indexed | 2024-12-22T22:49:05Z |
| publishDate | 2020-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | E3S Web of Conferences |
| spelling | doaj.art-f78ee29511474aff8df3c4baa400cf3d2022-12-21T18:10:01ZengEDP SciencesE3S Web of Conferences2267-12422020-01-012080601710.1051/e3sconf/202020806017e3sconf_ift2020_06017Public Sector Sustainability in the Balanced Scorecard – A Portuguese City Council CasePereira InêsOliveira Helena CostaIncreasingly, sustainability has been integrated in public organizations, particularly by regional authorities. The Balanced Scorecard (BSC), as a tool for assessing and measuring the performance of organizations enables the integration of sustainability (in its environmental, social and economic issues) in a Sustainability Balanced Scorecard (SBSC). The purpose of this study is to design a SBSC for a Portuguese city council that assists a population of 24 thousand inhabitants. In this sense, it aims to structure the BSC’s perspectives in the city council; interrelate sustainability issues in a SBSC, and; articulate the several perspectives on a strategic map. The present case resorts on a questionnaire sent to the city council president and document analysis. We conclude that the sustainability and the traditional structure of the BSC adapt to public organization. The study contributes to the development of sustainability in the public sector, presenting sustainability in an integrated and systemic manner, aligned with the several organizational responsibilities.https://www.e3s-conferences.org/articles/e3sconf/pdf/2020/68/e3sconf_ift2020_06017.pdf |
| spellingShingle | Pereira Inês Oliveira Helena Costa Public Sector Sustainability in the Balanced Scorecard – A Portuguese City Council Case E3S Web of Conferences |
| title | Public Sector Sustainability in the Balanced Scorecard – A Portuguese City Council Case |
| title_full | Public Sector Sustainability in the Balanced Scorecard – A Portuguese City Council Case |
| title_fullStr | Public Sector Sustainability in the Balanced Scorecard – A Portuguese City Council Case |
| title_full_unstemmed | Public Sector Sustainability in the Balanced Scorecard – A Portuguese City Council Case |
| title_short | Public Sector Sustainability in the Balanced Scorecard – A Portuguese City Council Case |
| title_sort | public sector sustainability in the balanced scorecard a portuguese city council case |
| url | https://www.e3s-conferences.org/articles/e3sconf/pdf/2020/68/e3sconf_ift2020_06017.pdf |
| work_keys_str_mv | AT pereiraines publicsectorsustainabilityinthebalancedscorecardaportuguesecitycouncilcase AT oliveirahelenacosta publicsectorsustainabilityinthebalancedscorecardaportuguesecitycouncilcase |