Purpose – The purpose of this paper is to investigate how and why a case company integrated an environmental management system (EMS) into a performance management system (PMS), specifically a balanced scorecard (BSC). Design/methodology/approach – This interpretative case study utilized...

Purpose – The purpose of this paper is to analyze the forces that prompted a Finnish food manufacturing company to implement environmental management system (EMS) and performance management system (PMS). The paper also aims to describe how and why environmental issues were integrated onto a...

Purpose – The purpose of this paper is to analyze the forces that prompted a Finnish food manufacturing company to implement environmental management system (EMS) and performance management system (PMS). The paper also aims to describe how and why environmental issues were integrated onto a...

Stakeholder theory (SHT) emphasizes that different stakeholders and their interests need to be identified and addressed to maximize firm performance. This emphasis can make the design of performance measurement systems (PMS) challenging because the interests of stakeholders are often in...