TBL (Triple Bottom Line) sustainability and CSR (Corporate Social Responsibility) are increasingly receiving attention as strategic business initiatives for both large and small scale industries. These are the strategic decisions whereby an organization accepts an obligation to society. In-turn, this helps the companies to expand their geographical reach and explore international markets, collaborations, new business ventures. This brings the strategic advantages like improved brand image, increased customer and employee satisfaction and hence an opportunity to create new revenue streams. Performance measurement can be defined as the process of quantifying the efficiency and effectiveness of action. It is “the periodic measurement of progress toward explicit short-run and long-run objectives and the reporting of the results to decision makers in an attempt to improve program performance” (Neely et al., 1995). Today, organizations need to revamp their performance measurement system with TBL and CSR focus. This expects them to discover and test new performance indicators in both theory and practice. The industries need to look for business process reengineering or restructuring of the business with respect to TBL and CSR oriented performance systems.

Themes relevant to this special issue include, but not limited to:

Aims and Scope: