Entrepreneurship for sustainable development is a multilevel phenomenon connecting social, environmental and economic dimensions between entrepreneurial processes, market transformations, as well as large-scale societal developments. While previous articles on social, environmental, and sustainable entrepreneurship have advanced our understanding on processes of discovery, creation, and exploitation of sustainability-oriented opportunities, the links between contextual influences on venture development and transformational outcomes at multiple levels are only partially captured in extant frameworks. Drawing out causal mechanisms with a systematic review, this article proposes a multilevel framework for linking mechanisms in existing literature and proposing future research on entrepreneurship for sustainable development.

Corporate carbon performance (CCP) has become a central topic in political, financial, and academic domains. At the same time, several characteristics of CCP data, including comparability and consistency, remain unresolved. The literature has extensively covered issues regarding the comparability of CCP data from a firm‐internal perspective. However, it has not yet examined the consistency of CCP data between third‐party data providers. This article investigates the degree of CCP data consistency between third‐party providers according to three dimensions: scope (i.e., direct and indirect emissions), scheme (i.e., mandatory and voluntary reporting schemes), and source (i.e., data stemming from corporate reports and from third‐party estimation methods). The results reveal that data on direct emissions are more consistent than data on indirect emissions, and they are especially inconsistent for Scope 3. Second, mandatory and voluntary reporting schemes do not substantially improve the consistency of CCP data, which is surprising. Third, third‐party estimations are less consistent as compared to data stemming directly from corporate reports; however, the combination of Scopes 1 and 2 third‐party estimated data raises consistency levels. On the basis of these results, we conclude the following key implications: academic researchers must be mindful of the consistency of CCP data, because it can significantly affect empirical results, corporate management should avoid situations where different CCP data are communicated externally, investors should engage firms to follow a standardized approach, data providers should increase the transparency about their estimation methods, and policy makers need to be aware of the importance of a sound and standardized methodology to determine CCP.

Purpose: – The purpose of this paper is to systematically review the academic literature on sustainability performance measurement for sustainable supply chain management (SSCM) published over the past 20 years. The development and current state of instruments, concepts and systems to measure and manage sustainability performance are examined and research gaps are identified.Design/methodology/approach: – A systematic literature review is conducted spanning two decades of publications in peer-reviewed academic journals. The publications are analyzed with regard to frequency and bibliometrical metrics and research content.Findings: – The research examines the development of the field over 20 years, which has witnessed a steep rise in related publications only for the past five years, indicating a late interest in the area compared to other sustainability topics. Social performance measures entered the discussion particularly late, whereas economic and environmental measurement almost exclusively dominated the field for the first few years.Research limitations/implications: – The authors identify research gaps and discuss future directions for research. The analysis shows how the research area develops from a topic dealt with by a small group of interested researchers into a broader research field acknowledged in the scientific community.Practical implications: – Findings underline the importance of measuring performance for sustainability management of supply chains. The review identifies what measurement and management tools are discussed in the literature over time.Originality/value: – This is the first literature review on sustainability performance measurement for SSCM summarizing the development over the time span of 20 years.