Sustainability Reporting as a Challenge for Performance Measurement: Literature Review

This paper aims to provide a systematic literature review of scientific works on the integration of performance measurement (PM) and sustainability reporting (SR) applying content analysis. The research question is how performance measurement system (PMS) could help to ensure an effective sustainability reporting. The literature review shows the relationship between PMS and sustainability reporting in terms of integrated purpose, measurements and actors/ownership in supporting the decision-making process at different stages: planning, control, and reporting.