Issues Concerning The Use Of Social And Environmental Indicators For Performance Management

The sustainable development of any economic entity and the economy as a whole is subject to managing overall performance. Appropriate performance management requires the use of specific tools that can give managers the information they need for decision making. Using the classic indicators of performance assessment must be supplemented by indicators that reflect value creation, and the performance obtained in the social and environmental fields. Social and environmental indicators are designed to provide an insight in the results of these areas that are so sensitive today. The paper aims to show how social and environmental indicators can be integrated into overall performance management.