Sustainable Performance Management Systems and Indicators

The purpose of this study was to evaluate the effective systems and indicators on Sustainable Performance management. A company can be value creating when their management technique includes different characteristics, in relation to the integration of economic, environmental and social dimensions. Stakeholders with conflicting interests and divergent, resulting in increased demand for multi-dimensional measurements of the dimensions. Based on stakeholder's perception of a company, "going concern” can be true for a company when being able to create, maintain and strengthen of stable and durable relationships with all its stakeholders. This stable performance is achieved through Sustainability Performance Accounting and Management. Sustainable management requires a definition of sustainability goals that must be constantly evaluated. In this paper, dimensions of sustainability accounting (environmental, social, economic) is evaluated and then sustainability management accounting system, sustainable strategies and indicators is examined. Results of research represent that sustainable management requires the definition of sustainability goals through strategies, and measures must be constantly evaluated.