Cost management and corporate performance measurement in sustainable supply chain

Purpose- The purpose of the study is to propose a model to measure the success performance of businesses which have adopted Sustainable Supply Chain Management (SSCM) practices. Methodology- A literature review was carried out based on some concepts such as SSCM, sustainability and business performance, social performance and financial performance, and sustainable cost management. Findings- When the literature is examined, it is seen that SSCM is considered to be more of a business's practices for reducing environmental impact. In addition, In many studies which examine the relationship between SSCM and firm performance, cost savings are often used as financial performance indicators. But, the fact that sustainability-based practices will generate many different cost factors has been overlooked in many studies. On the other hand, It is seen that the number of studies on cost management and performance measurement in SSCM practices is quite limited. Conclusion- Considering the effects of sustainability-based practices in measuring business performance is important for the definition of long-term success indicators and accurate performance measurements.