Kevin MaßmannUmsetzung von Integrated Thinking durch das Performance Measurement

About this book deutschenglish

Environmental and social issues such as climate change and social inequality pose a significant risk to the sustainable development of society. In this context, legal requirements and stakeholder expectations lead companies to increasingly pursue sustainability objectives alongside financial objectives to align financial results with the sustainable development of society. Integrated Thinking is a management concept that addresses this development. According to the International Integrated Reporting Council, Integrated Thinking should lead to a process defined as Integrated Reporting.

Strategy execution to implement Integrated Thinking can be supported by performance measurement. A process for the design of performance measurement systems for the implementation of Integrated Thinking has so far received little attention in business research. In addition, there is only little evidence on the current state of integrated thinking in business practice.

As a contribution to reducing these research gaps, this work comprises a conceptual and an empirical part. Based on an extensive literature review, a systematic process is presented that aims at supporting the design of performance measurement systems for the implementation of Integrated Thinking. The process describes a procedure for designing result controls and actions as elements of performance measurement systems. It also discusses how a designed performance measurement system can be implemented and updated to changing conditions within the company and ist environment. Lastly, an empirical study on the implementation of Integrated Thinking at companies in the chemical and energy supply industry is presented based on a content analysis of Integrated Reports.