Measuring Sustainable Performance: Toward Integrated Reporting

In response to the imperatives of sustainable development, this chapter advocates for the evolution of performance measurement models in alignment with sustainable principles. It introduces the Sustainable Performance Indicator (SPI), a holistic metric designed to assess organizations’ performance in a changing landscape. The discussion highlights the transformative shift toward a more comprehensive understanding of corporate performance. The SPI, a multi-criteria model, integrates quantitative and qualitative analyses, stakeholders’ feedback, and ESG dimensions, representing a significant evolution in the assessment of sustainable performance. Applied to a Brazilian bank, SPI reveals a 93% overall sustainability score, underscoring the importance of incorporating stakeholder perspectives in the evolving landscape of performance evaluation.