Seeking a sustainable development scoreboard:beyond the agency theory

• Author(s): Lopes, Ilídio Tomás
• Date: 2012
• Persistent ID: http://hdl.handle.net/10400.15/801
• Origin: Repositório Científico do Instituto Politécnico de Santarém
• Subject(s): Sustainability; Agency theory; Information dissemination; Scorecard; Performance indicators
• Document Type: Article
• Language: English

Description

The concept of Sustainable Development (SD) is embodied in complexities and intrinsic contradictions. Its boundaries are vague, deriving in an unresolved paradox. Development is, in its genesis, linked to economy features and achievements, and sustainability is traditionally associated with ecology and social progress. However, the merger of both can drive the main human freedoms. Countries and companies should monitor their sustainable development indicators using the capabilities allowed by information and communication technologies and through integrated knowledge management systems. This paper aims to provide a standard and conceptual framework for sustainable development performance analysis.