This article focuses on the sustainability balanced scorecard (SBSC) as a performance measurement and management control tool that can play an essential role in driving companies towards sustainability goals. According to previous studies, research on the SBSC can be structured into the stages of design, implementation, use and evolution. This study aims to systematise knowledge on the use stage. Specifically, it addresses the determinants affecting SBSC use, the approaches that companies employ in SBSC application and the outcomes it generates in terms of the effects on sustainability control and management. The research was conducted through a systematic literature review considering 65 articles published in ABS-ranked journals in the period 2000–2020. Findings add to the body of literature on the SBSC in management and accounting fields, providing an overview of current research, mapping research streams, indicating potential future research avenues and highlighting some managerial implications.

中文翻译：

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可持续业务的绩效衡量工具：关于可持续发展平衡计分卡使用的系统文献回顾

本文重点介绍可持续发展平衡计分卡 (SBSC) 作为一种绩效衡量和管理控制工具，它可以在推动公司实现可持续发展目标方面发挥重要作用。根据以往的研究，对 SBSC 的研究可以分为设计、实施、使用和演进三个阶段。本研究旨在系统化使用阶段的知识。具体来说，它解决了影响 SBSC 使用的决定因素、公司在 SBSC 应用中采用的方法以及它在对可持续性控制和管理的影响方面产生的结果。该研究是通过对 2000 年至 2020 年期间在 ABS 排名期刊上发表的 65 篇文章的系统文献回顾进行的。调查结果增加了管理和会计领域关于 SBSC 的文献，