MVi is actively engaged with the Bounorng, Kouy, Stieng, Kreung, Prov, Laak, and Kavet communities in the provinces of Mondulkiri, Stung Treng, and Kratie. Over the years, MVi has implemented three strategic plans since 2006, focusing on supporting indigenous and rural communities in these three provinces. The strategic plan for the period 2023–2027 is designed to enhance the livelihoods and economic conditions of indigenous and vulnerable communities. This plan prioritizes four key areas: climate change, natural resource management, modern agriculture production (...) and market, and social accountability. Supporting the establishment and functionality of sub-national networks is not only a core value of MVi but also a strategic approach. MVi actively facilitates the formation of sub-national networks, including the indigenous youth network, indigenous women's network on NRM, and youth/child network on CEFM. These networks are crucial in promoting self-reliance and addressing specific issues. The performances of indigenous youths and women are evaluated based on their understanding of roles and responsibilities, dissemination of youth's roles in natural resource management, participation in trainings and seminars, organization of regular meetings, coordination with community leaders for various meetings and events, mobilization of youth members to address NRM issues, implementation of plans to protect natural resources, integration of NRM plans into commune investment plans, advocacy for NRM issues with networks and decision-makers, and collaboration with other communities for NRM discussions and actions. This paper aims to guide NGO staff on how to assess the performance of sub-national community networks focusing on natural resource management. (shrink)

The increasing strategic importance of environmental, social and ethical issues as well as related performance measures has spurred interest in corporate sustainability performance measurement and management systems. This paper focuses on the balanced scorecard, a performance measurement and management system aiming at balancing financial and non-financial as well as short and long-term measures. Modifications to the original BSC which explicitly consider environmental, social or ethical issues are often referred to as sustainability balanced scorecards. There is much scholarly discussion about (...) SBSC architecture and how it can be designed to relate performance dimensions, strategic objectives and the logical links among these elements. To synthesise the widely scattered research findings and publications on the SBSC, we conducted a thematic analysis based on a systematic literature review containing 69 relevant articles spanning a period of two decades. We found that sustainability-oriented modifications of the BSC architecture are motivated by instrumental, social/political or normative theoretical perspectives. Moreover, these modifications can be mapped with a typology of generic SBSC architectures. The first dimension of the typology describes the hierarchy between performance perspectives and strategic objectives and how it is related to the organisational value system. The second dimension describes how sustainability-related strategic objectives are integrated into SBSC performance perspectives and how this is related to corporate sustainability strategy. This study contributes to the development of the emerging SBSC literature and practice and, more generally, to research on corporate sustainability performance measurement and management. We conclude with a research agenda and implications for management. (shrink)

In a recent systematic review of the Sustainability Balanced Scorecard literature in this journal, we developed a typology of architectures as a basis for the process of SBSC design, implementation, use, and evolution. This paper addresses a comment by Hahn and Figge designed to stimulate further research. We argue that the existing literature demonstrates that the SBSC management tool can play an important role in corporate sustainability. The SBSC architectures—as representations of goals and priorities—form an integral and iterative part of (...) the corporate sustainability strategy-making process and therefore cannot be isolated from it. However, the concept as such should not be overloaded. In this paper, we first reflect on the potentials and constraints of the SBSC in relation to radical or transformational change and measuring performance outcomes on the level of human–earth systems. Second, we discuss the importance of SBSC architecture concerning how it enables the integration of sustainability into business organisations; how both strictly hierarchical cause-and-effect chains and less hierarchical designs can allow companies to seek inclusive profits; and the contingency-based use of generic architectures in contrast to its use as a diagnostic tool. (shrink)

Several authors have pointed at opportunities to develop the well-established Business Balanced Scorecard into a Scorecard that enables companies to integrate sustainability into their strategy. Recent case studies and research experiences show that social and environmental targets are more widely recognized as strategic drivers for management. However, experiments also show that the traditional Scorecard has its limits when it comes to e.g. stakeholder management and product chain management. The European Corporate Sustainability Framework(ECSF) program distinguishes several ambition levels for Corporate Sustainability/corporate (...) Responsibility. The traditional Balanced Scorecard is suitable for companies that aim for Compliance-driven CS/cror for Profit-driven CS/cr, where the financial bottom line is the ultimate indicator for success. More ambitious companies want to balance economic, social and ecological targets in a Community-driven CS/sror Synergy-driven CS/cr.For ambitious companies, we propose a format of a Responsive Business Scorecard (RBS). The Responsive Scorecard enables companies to score at Profit, People and Planet, at the same time to integrate stakeholder demands into internal programs to improve performance. The RBS includes five Perspectives: Customers&Suppliers, Financiers&Owners, Society&Planet, Internal Process and Employees&Learning.We assessed the practical feasibility of a Responsive Scorecardin food and tourist industries. In the food industry, we analyzed whether existing business priorities of Italian companies can adequately fill a Responsive scorecard.Our conclusion is that traditional topics like finance, customers and employees are readily filled, but that sustainability topics like chain management (suppliers) and environmental performance (planet) need further elaboration. The tourist sector is dominated by Small and Medium Sized Enterprises. We investigated whether existing eco-labels for camping-sites and marinas can be developed into Responsive Scorecards. Our conclusion is that such a sector specific development of a Responsive Scorecard is possible. Further research has to show what is the value added of the new scorecard for companies in the tourist sector. (shrink)

Abstract: This study aimed to identify the reality of using a balanced scorecard in business incubators in Gaza Strip, and the study relied on the descriptive analytical approach, and the study population consisted of all employees working in business incubators in Gaza Strip in addition to experts and consultants in incubators, where their total number reached (62) Individually, the researchers used the questionnaire as a main tool for collecting data through the comprehensive survey method, where (55) questionnaires were retrieved with (...) a recovery rate (88.7%.). The results of the study showed that there is a high approval of all dimensions of the balanced scorecard, as it obtained a relative weight (81.44%), and the order of its dimensions came as follows, first came the incubation dimension with a relative weight (84.89%), followed by the learning dimension, which got a relative weight (82.50%), and in the third place came the entrepreneur dimension with a relative weight (80.66%), and in the last place was the societal development dimension with a relative weight (78.18%). The study came out with several recommendations, the most important of which is that business incubators seek to adopt the application of the balanced scorecard as a method for managing it and a tool for measuring and evaluating its performance, and the need to periodically evaluate its performance, and the need to hold training courses for workers in incubators to introduce them to the balanced scorecard and how to apply it. (shrink)

In a recent review article published in this journal, Hansen and Schaltegger discuss the architecture of sustainability balanced scorecards. They link the architecture of SBSCs to the maturity of the value system of a firm as well as to the proactiveness of a firm’s sustainability strategy. We contend that this argument is flawed and that the architecture of SBSC does not matter since—irrespective of their architecture—SBSCs are ill-suited to achieve substantive corporate contributions to sustainability. First, we assess the SBSC (...) against three fundamental conditions for an effective management of corporate sustainability—the generation of positive outcomes at the societal level, the consideration of complexities and tensions, and the integration of heterogeneous and competing logics—to show that the SBSC is diametrically opposed to the complex and multi-facetted nature of corporate sustainability and ill-suited to achieve transformational change of for-profit organisations towards sustainability. Second, we address the question whether architecture of the SBSC matters and find that it is a fallacy to believe that the architecture of SBSCs can address this fundamental misfit. Rather, our argument reveals that irrespective of its architecture the SBSC is not a suitable tool for achieving strategic change for sustainability beyond incrementalism because it is deeply rooted in the idea of aligning sustainability with established core business routines. We propose that the emerging integrative view on corporate sustainability offers a more promising route for scholars and practitioners who are truly concerned with a deep transformation of private firms towards more sustainability. (shrink)

Artificial Intelligence (AI) is taking centre stage in economic growth and business operations alike. Public discourse about the practical and ethical implications of AI has mainly focussed on the societal level. There is an emerging knowledge base on AI risks to human rights around data security and privacy concerns. A separate strand of work has highlighted the stresses of working in the gig economy. This prevailing focus on human rights and gig impacts has been at the expense of a closer (...) look at how AI may be reshaping traditional workplace relations and, more specifically, workplace health and safety. To address this gap, we outline a conceptual model for developing an AI Work Health and Safety (WHS) Scorecard as a tool to assess and manage the potential risks and hazards to workers resulting from AI use in a workplace. A qualitative, practice-led research study of AI adopters was used to generate and test a novel list of potential AI risks to worker health and safety. Risks were identified after cross-referencing Australian AI Ethics Principles and Principles of Good Work Design with AI ideation, design and implementation stages captured by the AI Canvas, a framework otherwise used for assessing the commercial potential of AI to a business. The unique contribution of this research is the development of a novel matrix itemising currently known or anticipated risks to the WHS and ethical aspects at each AI adoption stage. (shrink)

Launched in 2007, the American Medical Students Association PharmFree Scorecard is an annual ranking of conflict of interest policies at American medical centres; it focuses on COIs that may occur when medical education seems likely to be influenced by university-industry relationships, especially those with the pharmaceutical and medical device industries. The PharmFree Scorecard has proven influential in stimulating changes in policy regarding the management of COI at American medical institutions, thus it provides a useful jumping off point for reflection on (...) how and why medical education institutions in other countries – and for our purposes, Canada – should pay more attention to the appropriate identification and management of COI. The PharmFree Scorecard methodology examines a diversity of factors and interests that could influence medical education; as such, it is an interesting approach to analysing the COI policies of medical schools. To test its utility or applicability outside the US, we decided to apply the PharmFree Scorecard to the COI policies of the 16 Canadian universities hosting medical schools. Overall, Canadian institutions rank very poorly, especially in ensuring that education and training tools are provided to staff, students and faculty members to enable the identification and management of COI. However, differences between the US and Canadian medical education contexts, e.g., with regards to the governance and funding of universities, limit to some extent the direct applicability of the AMSA ranking. Canadian medical schools – and their host universities – nonetheless have much to learn from insights provided by the AMSA PharmFree Scorecard ranking, although they can and should go further in developing their own COI policies and procedures. (shrink)

Widening participation — though it has only recently been labelled as such — has been a continuing concern for policy makers and higher education institutions in the United Kingdom since 1945 (and before). This article reviews the evidence for four key target groups — women, lower socio-economic groups, mature adults and ethnic minorities — to produce an overall assessment, a score card, of what has been achieved, and what remains to be done. It concludes that, while progress in the recruitment (...) of women, mature adults and ethnic minorities has been substantial — though with some qualifications — it has been much less so for lower socio-economic groups. (shrink)

This paper describes a set of ideal type organizations in a developmental sequence. As these descriptions are based on Spiral Dynamics (or Emerging Cyclical Levels of Existence Theory – ECLET), the types are labeled as Order, Success, Community and Synergy. Per type the author elaborated on the underlying value system and relating institutional structures, such as leadership role, governance and measurement format. As a summary, a Transition Matrix is presented which indicate the paradigm shifts per discipline/department, as manifested in the (...) subsequent ideal type organizations. As Order and Success generally describe the majority of corporations in Western Economies, the latter two types introduce new approaches to more innovative – and more sustainable/responsible – ways to doing business. Based on Community Values, the author introduces a new measurement format which is the foundation for a systemic and coherent set of management tools to be used in a stakeholder approach. These tools relate to the strategic, tactical and operational tasks of management and have been developed by researchers of the European Corporate Sustainability Framework (ECSF) consortium. The set includes two tools which are generic: the Strategic Sustainability Scan (Strategy) and the Sustainability Matrix, which is a self-assessment tool (tactics). Three operational tools are context and industry specific: These are the Community related Responsive Business Scorecard (RBS) and Benchmark Format for measuring and monitoring sustainability performance and a methodology – a Management Information System – to generate information on people, planet and profit in order to provide data for the set of key performance indicators. (shrink)

Abstract: In this article, I offer a proposal to clarify what I believe is the proper relation between value maximization and stakeholder theory, which I call enlightened value maximization. Enlightened value maximization utilizes much of the structure of stakeholder theory but accepts maximization of the long-run value of the firm as the criterion for making the requisite tradeoffs among its stakeholders, and specifies long-term value maximization or value seeking as the firm’s objective. This proposal therefore solves the problems that arise (...) from the multiple objectives that accompany traditional stakeholder theory. I also discuss the Balanced Scorecard, which is the managerial equivalent of stakeholder theory, explaining how this theory is flawed because it presents managers with a scorecard that gives no score—that is, no single-valued measure of how they have performed. Thus managers evaluated with such a system (which can easily have two dozen measures and provides no information on the tradeoffs between them) have no way to make principled or purposeful decisions. The solution is to define a true (single dimensional) score for measuring performance for the organization or division (and it must be consistent with the organization’s strategy), and as long as their score is defined properly, (and for lower levels in the organization it will generally not be value) this will enhance their contribution to the firm. (shrink)

Stakeholder theory has gained currency in the business and society literature in recent years in light␣of its practicality from the perspective of managers and scholars. In accounting for the recent ascendancy of␣stakeholder theory, this article presents an overview of␣two traditional conceptualizations of corporate social␣responsibility (CSR) (Carroll: 1979, ‹A Three-Dimensional Conceptual Model of Corporate Performance', The Academy of Management Review 4(4), 497–505 and Wood: 1991, ‹Corporate Social Performance Revisited', The Academy of Management Review 16(4), 691–717), highlighting their predominant inclination toward providing (...) static taxonomic CSR descriptions. The article then makes the case for a stakeholder approach to CSR, reviewing its rationale and outlining how it has␣been integrated into recent empirical studies. In light of this review, the article adopts a stakeholder framework – the Ethical Performance Scorecard (EPS) proposed by Spiller (2000, ‹Ethical Business and Investment: A Model For Business and Society', Journal of Business Ethics 27, 149–160) – to examine the CSR approach of a sample of␣Lebanese and Syrian firms with an interest in CSR␣and␣test relevant hypotheses derived from the CSR/stakeholder literature. The findings are analyzed and implications drawn regarding the usefulness of a stakeholder approach to CSR. (shrink)

Thinking About Science is a collection of essays about the nature of the contemporary scientific enterprise by two eminent microbiologists who have had successful careers as researchers, clinicians and educators. Individual chapters address various aspects of science, good and bad, illustrated with historical vignettes, personal experiences and relevant academic studies, including a candid scorecard of the performance of science during the COVID-19 pandemic and the authors' prescriptions for the future. With humanity facing unprecedented challenges from pathogenic microbes, climate change and (...) energy shortages, the topic of the scientific enterprise has never been timelier. (shrink)

In this paper, we describe how critical data designers have created projects that ‘push back’ against the eclipse of environmental problems by dominant orders: the pioneering pollution database Scorecard, released by the US NGO Environmental Defense Fund in 1997; the US Environmental Protection Agency’s EnviroAtlas that brings together numerous data sets and provides tools for valuing ecosystem services; and the Houston Clean Air Network’s maps of real-time ozone levels in Houston. Drawing on ethnographic observations and interviews, we analyse how critical (...) data designers turn scientific data and findings into claims and visualisations that are meaningful in contemporary political terms. The skills of critical data designers cross scales and domains; they must identify problems calling for public consideration, and then locate, access, link, and create visualisations of data relevant to the problem. We conclude by describing hazards ahead in work to leverage Big Data to understand and address environmental problems. Critical data designers need to understand what counts as a societal problem in a particular context, what doesn’t, what is seen as connected and not, what is seen as ethically charged, and what is exonerated and discounted. Such recognition is produced through interpretive, ‘close reading’ of the historical moment in which they operate. (shrink)

Current managerial discourse and practices are dominated by the pioneering ideology of neo-liberalism, which translates to individual self-interest. This mode of functioning results in socially and environmentally dysfunctional organizations. The root cause of this phenomenon is the organization’s narrow focus on profitability and short-term pursuits. Strategy is short-term and narrowly focused and excludes aspects of business that benefit from longer term thinking such as competitiveness and sustainability. Integrating a spiritual perspective and cultivating spiritual qualities and vision in the individuals making (...) up an organization leads to broader, long-term focus and fosters business competitiveness and sustainability. One approach to implementing spirituality is Practical Compassion, an approach drawn from seers, sages and ancient wisdom. This article discusses a down to earth and practical approach to implementing spirituality in the corporate environment. We will explore implementation of this approach by use of some of the popular performance measurement frameworks and models. The aim is to conceptualize, develop, and foster the use of a ‘spirituality scorecard’ as a tool to implement spirituality. We explore the methods and implications of integrating this approach in some of the world’s leading corporations by demonstrating use of the spirituality scorecard. (shrink)

Two key questions lie at the heart of the business challenge for business ethics: is it possible for business and investors to do well while doing good; and if so, how can this be achieved? This paper adopts an international investment perspective to address these questions. It demonstrates that it is possible for business and investors to achieve a triple bottom line of environmental, social and financial performance.A new integrated model of Ethical Business including an Ethical Scorecard performance measurement technology (...) is presented based on international ethical investment criteria and case studies of businesses rated highly by ethical investors. Ethical Performance Scores are presented for these businesses and New Zealand business. Examples from New Zealand are presented to illustrate the Ethical Scorecard and ethical business practice. The model and scoring system provide a basis for international benchmarking of ethical business to assist investors, managers and researchers. (shrink)

In this article, the author describes some of his own experiences of becoming an organizational systems theorist. The article also presents overviews of various systems theories that influenced the learning process from subject exploration to mastery. These include system dynamics, management systems, General Systems Theory, self-organizing systems, and autognomics. Additionally, discussions of system failures, philosophical pragmatism, and knowledge management all relate to their influence on systems theories. The article culminates with an examination of the possible causes of system failures and (...) proposes various new ideas for intervening in several large-scale issues, such as sustainability. Finally, there is a review of a new type of organizational performance measurement system known as the adaptive scorecard. (shrink)

There is now a bewildering array of literature about trust, written from a variety of disciplinary orientations.2 However, much of the literature skirts around the fact that trust is closely tied to some ethical judgements. When we discuss trust and trustworthiness, our language spans the gap between fact and value, and that is sometimes forgotten when emphasis is given to the instrumental benefits of trust and trustworthiness. It is important to remember that sometimes trust is good not as a means (...) to an end, but as something that is intrinsically important. Similarly, trustworthiness is inherently part of being a good human being, and focussing on trustworthiness as a means can impede attaining it either as an end or a means. A ‘balanced scorecard’ approach to evaluating organisational performance needs to take account of trust and trustworthiness as components of performance, as something of inherent value, not just as means to it. Further, in many contexts the assessments we make in coming to decisions require us to make judgements about trust and trustworthiness as a basic consideration, without coming to prior judgements about distinct ‘factual’ issues. This emerges in workplace negotiation, when negotiators have to make decisions about how frank and open to be with other parties. (shrink)

The purpose of the study is to develop methodological recommendations for strategic planning of the development of enterprises in the sphere of material and technical supply of agriculture on the basis of the theoretical provisions of strategic management. The article focuses on the specifics of the considered wholesale sector, certain aspects of the marketing strategy of enterprises in this area, the recommended parameters of the customer survey, the possibilities of using the balanced scorecard and the justification of the economic feasibility (...) of the planned activities. The scientific novelty of the work carried out consists in identifying the features of developing a strategy for wholesalers of agrochemical products and forming an appropriate methodological complex. As a result, various aspects of substantiating strategic directions of development were demonstrated using specific examples and the advantages of measures for their implementation were argued. (shrink)

Policy officials often assert that the U.S. has the best health care system in the world, but a recent scorecard on U.S. health system performance finds that the U.S. achieves a score of only 65 out of a possible 100 points on key indicators of performance in five key domains: healthy lives, access, quality, equity, and efficiency, where 100 represents the best achieved performance in other countries or within the U.S. The U.S. should aim higher by adopting a set of (...) policies that will extend affordable health insurance to all; align financial incentives for health care providers to enhance value and achieve savings; organize the health care system around the patient to ensure that care is accessible and coordinated; meet and raise benchmarks for high-quality, efficient care; and ensure accountable national leadership and public-private collaboration. The incoming president and Congress should aspire to have the best health system in the world — not just assert it — and can do so by learning from examples of excellence within the U.S. and abroad. (shrink)

On the eve of the presidential inauguration, the U.S. health system faces rising costs of care, growing numbers of uninsured, wide variations in quality of care, and mounting public dissatisfaction. Despite spending more on health care than any other country, a recent Commonwealth Fund Commission on a High Performance Health Care System National Scorecard reports that the United States is lagging far behind other major industrialized countries — all of which provide universal health insurance — in five key domains: healthy (...) lives, access, quality, equity, and efficiency. U.S. national performance is well below benchmarks of top performance set by other countries or high performing states, hospitals, or health plans within the United States, with broad disparities in experience depending on geographic location, income, race/ethnicity, and insurance coverage. National leadership is required to manage the growing health care crisis in the United States and improve care for all Americans. (shrink)

Subjects of Experience is as ambitious as it is contrary to the spirit of most of contemporary analytic metaphysics and philosophy of mind. The reader needs a scorecard to keep track of all the currently unfashionable positions that Lowe adopts in this courageous little book. While the work ranges broadly over many topics, Lowe’s account of the self is at its core, and will be the focus of this review. However, it should be noted that one of the virtues of (...) Subjects of Experience is its broad perspective. In addition to the book’s central discussion of the self, there are chapters on mental causation, perception, action, self-knowledge, and language, thought and imagination. (shrink)

Two extreme and contrasting positions held currently by various researchers in language evolution are compared. Each position comprises five ideas which contradict the corresponding ideas in the other position. In Extreme Position A, there was a single biological mutation, creating a new unique cognitive domain, Language, immediately enabling unlimited command of complex structures via Merge, used primarily for advanced private thought, and only derivatively for public communication, not promoted by natural selection. By contrast, in Extreme Position B, there were many (...) cumulative biological mutations, allowing expanded interaction of pre-existing cognitive domains — no new domain was created, gradually enabling command of successively more complex structures, used primarily for public communication, and derivatively for advanced private thought, promoted by natural selection. These extreme positions are not hypothetical ‘straw men’, insofar as prominent researchers exist who adopt each of them. At the end of this paper I will present a ‘scorecard’ summarizing which parts of the two extreme positions are justified by available evidence. (shrink)

Enterprises seem to entirely operate on their management. But behind the scenes directors play a very important role. On a strategic level (in the long term) they will determine the direction of the company.Even though on the level of daily management a great deal of quality instruments and control systems exist, this is not the case on the highest level, the board. It is in this specific area that the idea of corporate governance must be situated.

Subjects of Experience is as ambitious as it is contrary to the spirit of most of contemporary analytic metaphysics and philosophy of mind. The reader needs a scorecard to keep track of all the currently unfashionable positions that Lowe adopts in this courageous little book. While the work ranges broadly over many topics, Lowe’s account of the self is at its core, and will be the focus of this review. However, it should be noted that one of the virtues of (...) Subjects of Experience is its broad perspective. In addition to the book’s central discussion of the self, there are chapters on mental causation, perception, action, self-knowledge, and language, thought and imagination. (shrink)

This paper evaluates the contribution of the energy industry (oil, gas and electricity) to the Millennium Development Goals (MDGs) in three countries (Argentina, Colombia and Mexico). To build this international benchmark, a tool was built (the MDG-Scorecard), by drawing on theoretical frameworks and guides on how businesses can contribute to the MDGs. Results show that companies are making efforts to contribute to the environment, human rights, employment creation and labour rights. However, their effort is close to nil for the Goals (...) with the weakest links with their core business. Findings also suggest that there is no coordinated and consistent strategy to achieve the MDGs either intra-company or inter-companies. (shrink)