The Incorporation of Sustainability Indicators into a Performance Measurement System

AbstractSustainability indicators have emerged as a key element in a market where customers are interested in the environmental impacts of the products they consume. Companies are trying to incorporate them into their Performance Measurement System (PMS). However, there is little information available to managers to guide them on the incorporation. Hence, this paper presents the results of an action research carried out to improve the PMS of a Brazilian consumer goods company with the incorporation of sustainability indicators. The findings illustrate that is possible to incorporate them into the PMS as long as there are stakeholders interested in establishing strategic objectives for sustainability