Balanced Scorecards and sustainability Balanced Scorecards for corporate social responsibility strategic alignment: A systematic literature review.

The integration of social and environmental issues into their business model is today a major issue for companies facing the challenge of sustainability. This is leading them to redefine their models of performance measurement. In this perspective, integrated and multi-dimensional frameworks such as Balanced Scorecards (BSCs) and Sustainability Balanced Scorecards (SBSCs) offer attractive opportunities.

Costing hospital surgery services: the method matters.

Background: Accurate hospital costs are required for policy-makers, hospital managers and clinicians to improve efficiency and transparency. However, different methods are used to allocate direct costs, and their agreement is poorly understood. The aim of this study was to assess the agreement between bottom-up and top-down unit costs of a large sample of surgical operations in a French tertiary centre.