The Performance Management System to integrate sustainability into the strategic planning of Family Business
Journal title MANAGEMENT CONTROL
Author/s Ivo Hristov, Antonio Chirico, Francesco Ranalli, Riccardo Camilli
Publishing Year 2022 Issue 2022/3
Language Italian Pages 26 P. 109-134 File size 404 KB
DOI 10.3280/MACO2022-003006
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Emphasis upon sustainability issues has increased rapidly in the last 20 years, with particular regard to the role of the key value drivers to integrate sustainable development (SD) in family business at a strategic level. Accordingly, in order to provide a clear picture on how sustainability is integrated into strategy of family business, the authors systematically reviewed 58 English-language scientific papers published between 1999 and 2021, and identified the missing concepts and key value drivers of sustainability integration. The authors found a growing trend in the 23-year period of increasing theoretical research on sustainability issues, but a lack was found in developing practical solutions. In addition, all papers are analyzed considering three main categories: initiatives and measures to integrate sustainability into strategy of family businesses, different types of value drivers for such integration, and critical issues hindering the integration. In view of the findings, it is provided a conceptual framework, especially focused on providing a clear view on key value drivers to integrate sustainability into FB strategy through a Performance Management System (PMS). This framework can be considered an additional first step to achieving sustainability integration, albeit requiring further studies and implementation.
Keywords: Sustainable development, Family business, Performance management system, Business strategy
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Ivo Hristov, Antonio Chirico, Francesco Ranalli, Riccardo Camilli, La pianificazione della sostenibilità nelle aziende familiari: il ruolo dei key value drivers in "MANAGEMENT CONTROL" 3/2022, pp 109-134, DOI: 10.3280/MACO2022-003006