Business sustainability measurement frameworks: a systematic literature review using a TCCM approach

Mã số article-28287
DOI 10.1108/jts-04-2025-0018
Từ khóa: Business sustainability Systematic literature review Sustainability measurement framework Sustainability assessment TCCM

Tóm tắt

PurposeThis study systematically reviews sustainability measurement frameworks (SMFs) using the TCCM (Theory, Context, Characteristics and Methodology) approach to evaluate their theoretical foundations, contextual relevance, core constructs and methodological robustness across different types of enterprises, including commercial, non-profit and hybrid organisations.Design/methodology/approachA systematic quantitative literature review was conducted following the SPAR-4-SLR protocol. In total, 161 peer-reviewed journal articles published between 1994 and 2024 were analysed. The TCCM framework structured the analysis to synthesise theoretical, contextual and methodological patterns in SMF research.FindingsThe review found that existing SMFs predominantly rely on traditional theories like Corporate Social Responsibility and Stakeholder Theory and are mainly designed for commercial enterprises. Most SMFs inadequately address the needs of non-profits and hybrid organisations. Research remains heavily concentrated in high-income regions, and there is limited multidimensionality and contextual adaptability in existing frameworks.Research limitations/implicationsThis study uniquely applies the TCCM framework to the SMF literature, highlighting critical theoretical, contextual and methodological gaps. It calls for the development of inclusive, multidimensional and context-sensitive SMFs tailored to diverse enterprise types.Practical implicationsThe findings suggest that policymakers, practitioners and enterprises must critically assess and adapt SMFs to better align with diverse organisational missions, particularly for social enterprises and non-profits, to enhance sustainability measurement effectiveness.Social implicationsDeveloping more inclusive and contextually sensitive SMFs can better capture and support the sustainability efforts of mission-driven organisations, promoting broader social equity, environmental stewardship and community well-being.Originality/valueThis study uniquely applies the TCCM framework to the SMF literature, highlighting critical theoretical, contextual and methodological gaps. It calls for the development of inclusive, multidimensional and context-sensitive SMFs tailored to diverse enterprise types.

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Tác giả

Yasmin, Fouzia Charles Darwin University, Darwin, Australia Saleem, Muhammad Canterbury Institute of Management, Darwin, Australia Khalid, Aisha University of Wollongong, Wollongong, Australia Hafeez, Muhammad Haroon Bahauddin Zakariya University, Multan, Pakistan Ismail, Hina College of Business Administration, Prince Sultan University, Riyadh, Saudi Arabia

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DOI: 10.1108/jts-04-2025-0018

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