Instruments of sustainable management: the Balanced Scorecard in the best companies where to work in Portugal

Abstract

This study aims to contribute to the knowledge regarding the use of performance evaluation systems that enable the implementation of the sustainable management concept. As specific objectives we have identified the following: to analyse whether the companies rated as the best where to work use a performance evaluation system that allows sustainable management; to analyse whether there is a link between the systems used, and the characteristics of the companies and of person in charge of the system. The data collection method used was the conduction of a survey to those in charge of performance evaluation of the top 100 companies where to work in Portugal. We obtained 30 valid replies. The results showed the following: the companies classified as the best where to work in Portugal have a utilization rate of performance evaluation systems that enhance sustainable management higher than that of other Portuguese companies; the districts where the majority of the companies uses systems theoretically associated with sustainable management are situated only in the north of Portugal; those in charge with a degree in engineering are the ones who use proportionately more the systems that reinforce sustainable management.