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The Materiality Balanced Scorecard: A framework for stakeholder-led integration of sustainable hospitality management and reporting

Guix, Mireia and Font, Xavier (2020) The Materiality Balanced Scorecard: A framework for stakeholder-led integration of sustainable hospitality management and reporting International Journal of Hospitality Management, 91, 102634.

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Abstract

The Materiality Balanced Scorecard is an integrated framework that links sustainable hospitality performance management and reporting, as an instrument to define, communicate and operationalise strategic sustainability objectives. We integrate the Balanced Scorecard as a well-established performance management system with the inclusiveness, materiality and responsiveness principles of the AA1000 Stakeholder Engagement Standard, to aid an organisation to respond to its stakeholder expectations. The framework provides a systemic, structured and integrated approach, and an opportunity for sustainable value creation. We test the framework with data reported by 20 of the world’s largest hotel groups, to find that current sustainability reports lack hierarchical cause-and-effect chains and hard evidence of impact at the system level. We argue that hospitality organisations can improve their management controls by addressing the quality, transparency and consistency of their sustainability response, thereby responding to sustainable development challenges without undermining their organisational viability.

Item Type: Article
Divisions : Faculty of Arts and Social Sciences > School of Hospitality and Tourism Management
Authors :
NameEmailORCID
Guix, Mireia
Font, Xavierx.font@surrey.ac.uk
Date : October 2020
DOI : 10.1016/j.ijhm.2020.102634
Copyright Disclaimer : © 2020 Elsevier Ltd. All rights reserved.
Uncontrolled Keywords : Sustainability performance; Stakeholder engagement; Materiality assessment; Sustainability reporting; Corporate social responsibility; Hospitality management
Depositing User : Diane Maxfield
Date Deposited : 07 Oct 2020 12:30
Last Modified : 07 Oct 2020 12:30
URI: http://epubs.surrey.ac.uk/id/eprint/858694

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