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Author

Rafaela Gjergji

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Review Open access Aug 2026

Strategic Integration or Compliance Lag? Mapping Trends and Evolution of SBSC Through the Lens of the ESRS Framework

The sustainability balanced scorecard (SBSC) has become an influential framework for integrating sustainability into strategic management. Despite its growing adoption, research remains fragmented, and insufficiently aligned with the sustainability regulatory frameworks. Drawing on institutional and goal‐setting theo...

B. Amico, Rafaela Gjergji, Valentina Lazzarotti · 0 citations

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