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The purpose of this paper is to demonstrate how a systems approach can be used to facilitate the development of an organizational performance measurement system.

Based on a review of the literature, the paper introduces the implications for applying a systems approach to organizational performance measurement. To demonstrate the transition from theory to practice, a case study is provided to show how a sustainable development performance measurement system was developed at a Canadian electric utility. The case study involved extensive consultation with over 25 experts.

The paper finds that a systems approach is useful in developing the process and that a set of formal systems criteria is useful in developing the structure and content of a performance measurement system. These concepts are highlighted throughout the case study example.

The case study section was based on findings from a single organization. Further work is required to validate the findings within other organizations.

The paper shows how a robust sustainable development performance measurement system may be developed at an electric utility. The overarching emphasis on integration of the system with the case utility's mainstream initiatives demonstrates that a performance measurement system must build on what the organization already has in place. The systems‐based approach and formal systems criteria used in the paper may be transferable to other organizations.

The paper shows that a systems approach provides both the structure and flexibility needed to guide the design, implementation, and evolution of a sustainable development performance measurement system within existing organizational infrastructure.

The purpose of this paper is to present and analyze a case study on the design of a system of sustainable development indicators for an electric utility.

The case study is based on collaboration with an electric utility and consultation with external experts. A six‐step process was used to create the indicators: conduct a needs assessment; conduct process planning; develop a draft set of indicators; test and adjust the indicators; implement the indicators; and review and improve the indicators.

The case study demonstrates how existing projects impact the process of developing indicators. It highlights that any system of indicators must be linked to the business planning process. It shows how this may be accomplished through a design based on a hierarchical approach that also illustrates linkages between the indicators and incorporates existing measures.

The first three steps of the indicator design process have been completed. Research on the remaining three steps is ongoing.

Applying the principles of sustainable development has become an essential part of doing business. This paper illustrates how sustainable development indicators may be developed and integrated with existing business infrastructure at an electric utility.

Even in companies with strong corporate responsibility programs, a key challenge is to construct meaningful indicators that are integrated with mainstream business systems. Although it is recognized that each situation is unique, this paper provides insight into the development of indicators within existing corporate infrastructures.

The purpose of this paper is to present the key findings of a colloquium on ISO 14001. The colloquium focused on three key areas: critical loops and synergies among management system elements, the full spectrum of management system auditing, and integrating management systems.

A total of 40 Canadian experts on environmental management systems from a wide variety of sectors participated in the colloquium.

The colloquium provided insights into implementation issues around the three key areas noted above. The colloquium focused on discussing issues associated with corrective and preventive action, objectives and targets, internal and external auditing, and integrating change into management systems. The issues are presented in detail in the paper.

The participants in the colloquium believed that the findings will be of interest to both practitioners and academics in environmental management systems. The findings will also be of interest to practitioners and academics in quality and other standardized management systems.

Internal audit education is now concentrated in just a few tuition providers within the UK, a decrease from the 1980s. Generally it is not represented at all in its own right within higher education, and may just receive a passing reference as contrasted with external auditing. Hence it is scarcely perceptible and submerged. Even where it is rarely present it seems to have become “secularised”, its influence waning under the banner of “general management”. The professional body, the Institute of Internal Auditors – UK and Ireland, is too busy selling its highly profitable distance learning course to concern itself with disseminating the internal audit message to higher education, or attempt to gain its rightful footing within the curriculum. The limited literature is analysed and critiqued, the current state of play stated, and directions for the future indicated. Internal audit is in danger of becoming the best untold story.