ABSTRACT
There have been many definitions of what performance means, and many performance measurement (PM) frameworks have been recommended reflecting the various perspectives in the academic community as well as changing needs in the business world. The Strategic Measurement and Reporting Technique (SMART) model introduced by Lynch and Cross classifies performance in different hierarchical levels that are interlinked, however, to promote aligned goals and translate the strategic financial objectives into operational PIs. Globalisation and expansion of outsourcing have resulted in transforming the supply chain structure to a network form, stressing international competition. In 2014, Hansen and Schaltegger proposed the Sustainable Balanced Score Card (SBSC) with three dimensions of sustainability performance with all the limitations of work that is conceptual in nature. E-supply chain solutions that can be maintained by a collaborative platform might support the alignment of measures which, however, must be determined and synchronised prior to any PM system implementation.
