Increase in consumer awareness, and criticism from a multitude of stakeholders are often the cause of enormous pressure on organizations to take sustainability initiatives in order to minimize the ecological and social impacts of their businesses. Consequently, they are expected to track, measure, improve, and report financial as well as the non-financial performance of their operations. The main objective of this article is to understand the current state of sustainability-related performance assessment, in general, and examine the sustainability-related information disclosure by industrial corporations, in particular. The analysis of existing standards, guidelines, scientific literature, and cross-industry multiple case study identified a significant gap in the sustainability-related performance assessment between literature and practice. Also, it revealed a clear lack in the availability and use of standardized sustainability performance measurement systems. Furthermore, we identified that corporations publishing sustainability reports disclose higher quality information than corporations publishing their sustainability efforts only as a part of their annual reports. In total, we identified a coherent and consolidated list of 89 indicators for the sustainability performance evaluation of industrial corporations. Moreover, we developed a framework to assess the sustainability performance of organizations within a supply chain as well as the overall supply chain sustainability performance. It will assist industrial decision-makers to benchmark their organization’s sustainability performance and implement strategies to improve the overall sustainability of their businesses.

消费者意识的提高以及众多利益相关者的批评通常是组织采取巨大压力以最大程度降低其业务对生态和社会影响的原因。因此，他们应跟踪，衡量，改进和报告其运营的财务以及非财务绩效。本文的主要目的是总体上了解可持续发展相关绩效评估的现状，并特别研究工业公司的可持续发展相关信息披露。对现有标准，指南，科学文献以及跨行业的多案例研究的分析发现，文献与实践之间在与可持续性相关的绩效评估中存在巨大差距。也，它显示出明显缺乏标准化的可持续性绩效评估系统的可用性和使用。此外，我们发现，发布可持续性报告的公司比仅将可持续性工作作为年度报告一部分发布的公司披露的信息质量更高。总体而言，我们为工业公司的可持续发展绩效评估确定了89项指标的连贯统一列表。此外，我们开发了一个框架来评估供应链中组织的可持续性绩效以及整个供应链的可持续性绩效。它将帮助工业决策者对组织的可持续性绩效进行基准测试，并实施战略以改善其业务的总体可持续性。