Assessment Tools and Performance Indicators …
465
2 Theoretical Referential
Performance measurement can be conceptualized as an empirical and formal process
aimed at obtaining and expressing descriptive information about the ownership of an
object (eg process, activity or people) and consists of three main stages: information
acquisition, analysis and representation (Micheli and Mari 2014).
A performance measurement system can also be defined as the set of metrics
used to quantify the efficiency and effectiveness of actions. A performance measurement system is a multidimensional system, covering internal and external, delayed
and forward-looking financial and non-financial measures in order to impact the
environment in which it operates (Stormi et al. 2019).
By mapping the evolution of sustainability measurement research, highlighting
current and emerging trends, Mura et al. (2018) realized that the main theoretical
approaches to sustainability metric studies involved the Stakeholder Theory, Legitimacy Theory, and the Simons Control Levers Framework. Another theory mentioned
in the literature encompasses the Social Learning Theory (Brunstein et al. 2015).
In the field of regulatory frameworks, statements, charters and laws are intended to
inculcate environmental, social, economic and educational sustainability in colleges
and universities. Key statements in higher education to support sustainable development include the Stockholm Declaration of 1972, the Talloires Declaration of 1990,
Law 9795 of 1999 applicable to Brazil, the United Nations Decade for Sustainable
Development 2005 and the UN Higher Education Sustainability Initiative at Rio +
20, 2012 (Alghamdi et al. 2017).
Figure 1 shows the context in which the main statements were inserted and how
social forces, needs and a series of long-term environmental factors (lower level) and
the evolution of the concept of sustainable development over four decades (higher
level) combine to affect the extent and nature by which sustainable development has
been integrated into higher education.
Nevertheless, some definitions are required. The concept of sustainability has to
do with the existence of the ecological conditions necessary to sustain human life at a
specified level of well-being through future generations and sustainable development
is a complex concept, made up of economic, social and environmental pillars that
need to be addressed. harmonized to acquire a holistic approach (Da Silva Junior
et al. 2018). The present study assumes that sustainable development is the means
to achieve sustainability, which is the ultimate long-term goal.
Regarding the terms environmental education and education for sustainable development: McKeown and Hopkins (2003) state that environmental education has
evolved from a narrow focus on environmental issues to a broader concept involving
social and economic issues. Thus, the terms are similar, complementary, and as the
authors suggest that locally appropriate collaborative actions in environmental education and sustainable development education are more useful than a discussion of the
terminology that should be adopted for this paper, these terms will be approached as
synonyms.
465
2 Theoretical Referential
Performance measurement can be conceptualized as an empirical and formal process
aimed at obtaining and expressing descriptive information about the ownership of an
object (eg process, activity or people) and consists of three main stages: information
acquisition, analysis and representation (Micheli and Mari 2014).
A performance measurement system can also be defined as the set of metrics
used to quantify the efficiency and effectiveness of actions. A performance measurement system is a multidimensional system, covering internal and external, delayed
and forward-looking financial and non-financial measures in order to impact the
environment in which it operates (Stormi et al. 2019).
By mapping the evolution of sustainability measurement research, highlighting
current and emerging trends, Mura et al. (2018) realized that the main theoretical
approaches to sustainability metric studies involved the Stakeholder Theory, Legitimacy Theory, and the Simons Control Levers Framework. Another theory mentioned
in the literature encompasses the Social Learning Theory (Brunstein et al. 2015).
In the field of regulatory frameworks, statements, charters and laws are intended to
inculcate environmental, social, economic and educational sustainability in colleges
and universities. Key statements in higher education to support sustainable development include the Stockholm Declaration of 1972, the Talloires Declaration of 1990,
Law 9795 of 1999 applicable to Brazil, the United Nations Decade for Sustainable
Development 2005 and the UN Higher Education Sustainability Initiative at Rio +
20, 2012 (Alghamdi et al. 2017).
Figure 1 shows the context in which the main statements were inserted and how
social forces, needs and a series of long-term environmental factors (lower level) and
the evolution of the concept of sustainable development over four decades (higher
level) combine to affect the extent and nature by which sustainable development has
been integrated into higher education.
Nevertheless, some definitions are required. The concept of sustainability has to
do with the existence of the ecological conditions necessary to sustain human life at a
specified level of well-being through future generations and sustainable development
is a complex concept, made up of economic, social and environmental pillars that
need to be addressed. harmonized to acquire a holistic approach (Da Silva Junior
et al. 2018). The present study assumes that sustainable development is the means
to achieve sustainability, which is the ultimate long-term goal.
Regarding the terms environmental education and education for sustainable development: McKeown and Hopkins (2003) state that environmental education has
evolved from a narrow focus on environmental issues to a broader concept involving
social and economic issues. Thus, the terms are similar, complementary, and as the
authors suggest that locally appropriate collaborative actions in environmental education and sustainable development education are more useful than a discussion of the
terminology that should be adopted for this paper, these terms will be approached as
synonyms.