Comparing environmental and social Performance Measurement Understandings

Environmental (EP) and social performance (SP) measurements vary concerning diverse performance types, compounded by the lack of alignment with specific performance types. Concerning this problem, we investigate a systematic literature review with 68 EP and 153 SP articles to probe the measuring of EP and SP for different performance types and create a process model. During data analysis, seven environmental and eight social sub-performance types are classified, and measurement constructs are allocated. The main categories that can be found are emission reduction and consumption for EP and welfare and society as well as wellbeing health and safety for SP.