Strategic Sustainable Safety Balanced Scorecard for Shopping Mall Operations
DOI:
https://doi.org/10.38035/dijefa.v7i3.7097Keywords:
Balanced Scorecard, shopping mall safety, sustainable safety performance, AHP, OMAXAbstract
Shopping malls are public-facing commercial assets where visitor density, tenant diversity, ageing infrastructure, and outsourced operations create a complex safety governance challenge. This study develops a Strategic Sustainable Safety Balanced Scorecard for shopping mall operations, using Lippo Malls Indonesia as the case context. The model extends the conventional Balanced Scorecard by adding Safety and Sustainability as a fifth perspective to capture public safety, emergency resilience, critical system reliability, and social sustainability. A mixed-method design was applied through KPI dictionary validation, Analytic Hierarchy Process weighting, and Objective Matrix scoring. Eight head-office experts validated a 20-indicator KPI dictionary, while eight head-office and mall operation respondents provided weighting judgments. The validation result showed broad acceptance, with an overall mean of 3.275 and an agreement rate of 87.08%. Safety and Sustainability received the highest weight, followed by Internal Process. The Lippo Mall Kemang pilot produced a Safety Performance Index of 8.155, categorized as Green. The framework offers a practical portfolio-level tool for improving mall safety governance and prioritizing safety investment.
References
Dağidir, B. D., & Özkan, B. (2024). A comprehensive evaluation of a company performance using sustainability balanced scorecard based on picture fuzzy AHP. Journal of Cleaner Production, 435, Article 140519. https://doi.org/10.1016/j.jclepro.2023.140519
Diamond, I. R., Grant, R. C., Feldman, B. M., Pencharz, P. B., Ling, S. C., Moore, A. M., & Wales, P. W. (2014). Defining consensus: A systematic review recommends methodologic criteria for reporting of Delphi studies. Journal of Clinical Epidemiology, 67(4), 401-409. https://doi.org/10.1016/j.jclinepi.2013.12.002
Faraji, O., Ezadpour, M., Rahrovi Dastjerdi, A., & Dolatzarei, E. (2022). Conceptual structure of balanced scorecard research: A co-word analysis. Evaluation and Program Planning, 94, Article 102128. https://doi.org/10.1016/j.evalprogplan.2022.102128
Forman, E., & Peniwati, K. (1998). Aggregating individual judgments and priorities with the Analytic Hierarchy Process. European Journal of Operational Research, 108(1), 165-169.
Global Sustainability Standards Board. (2018). GRI 403: Occupational health and safety 2018. Global Reporting Initiative.
GRESB. (2024). 2024 Real Estate Standard and Reference Guide. GRESB.
Hansen, E. G., & Schaltegger, S. (2018). Sustainability balanced scorecards and their architectures: Irrelevant or misunderstood? Journal of Business Ethics, 150, 937-952. https://doi.org/10.1007/s10551-017-3531-5
IFRS Foundation. (2023). IFRS S1: General requirements for disclosure of sustainability-related financial information. International Sustainability Standards Board.
International Finance Corporation. (2007a). Environmental, health, and safety guidelines: General EHS guidelines. World Bank Group.
International Finance Corporation. (2007b). Environmental, health, and safety guidelines: Community health and safety. World Bank Group.
Kalender, Z. T., & Vayvay, O. (2016). The fifth pillar of the balanced scorecard: Sustainability. Procedia - Social and Behavioral Sciences, 235, 76-83. https://doi.org/10.1016/j.sbspro.2016.11.027
Kam, S. H., Lan, T., Sun, K., & Goh, Y. M. (2025). Feature weights in contractor safety performance assessment: Comparative study of expert-driven and analytics-based approaches. Automation in Construction, 174, Article 106142. https://doi.org/10.1016/j.autcon.2025.106142
Kaplan, R. S. (2010). Conceptual foundations of the balanced scorecard (Working Paper No. 10-074). Harvard Business School.
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71-79.
Lee, S., Costello, F. J., & Lee, K. C. (2021). Hierarchical balanced scorecard-based organizational goals and the efficiency of controls processes. Journal of Business Research, 132, 270-288. https://doi.org/10.1016/j.jbusres.2021.04.038
Marantika, G. F., Rohman, M. A., Rachmawati, F., & Wiguna, I. P. A. (2020). Identification of fire safety indicators for shopping centre buildings in Surabaya. IOP Conference Series: Materials Science and Engineering, 930, Article 012009. https://doi.org/10.1088/1757-899X/930/1/012009
Mayo-Alvarez, L., Del-Aguila-Arcentales, S., & Alvarez-Risco, A. (2024). Innovation using dynamic balanced scorecard design as an industrial safety management system in a company in the mining metallurgical sector. Journal of Open Innovation: Technology, Market, and Complexity, 10(3), Article 100362. https://doi.org/10.1016/j.joitmc.2024.100362
Occupational Safety and Health Administration. (2019). Using leading indicators to improve safety and health outcomes (OSHA 3970). U.S. Department of Labor.
Pawlowska, Z. (2015). Using lagging and leading indicators for the evaluation of occupational safety and health performance in industry. International Journal of Occupational Safety and Ergonomics, 21(3), 284-290. https://doi.org/10.1080/10803548.2015.1081769
Payne, M., Roache, D., Subero, J., & Zhang, G. P. (2025). How safety leadership styles impact safety performance: A case study. Journal of Safety Research, 93, 214-228. https://doi.org/10.1016/j.jsr.2025.02.006
Polit, D. F., & Beck, C. T. (2006). The Content Validity Index: Are you sure you know what is being reported? Critique and recommendations. Research in Nursing & Health, 29(5), 489-497. https://doi.org/10.1002/nur.20147
Saaty, R. W. (1987). The Analytic Hierarchy Process - What it is and how it is used. Mathematical Modelling, 9(3-5), 161-176.
Santos, A. S. S., Moreira, M. R. A., & Sousa, P. S. A. (2025). Environmental sustainability balanced scorecard: A strategic map for joint action by municipalities. Sustainability Accounting, Management and Policy Journal, 16(4), 984-1015. https://doi.org/10.1108/SAMPJ-11-2022-0588
Singapore Exchange Regulation. (2026a). Mainboard rules: Rule 711B: Sustainability report. SGX Group.
Singapore Exchange Regulation. (2026b). Practice Note 7.6 Sustainability Reporting Guide. SGX Group.
Suarez-Gargallo, C., & Zaragoza-Saez, P. (2023). A comprehensive bibliometric study of the balanced scorecard. Evaluation and Program Planning, 97, Article 102256. https://doi.org/10.1016/j.evalprogplan.2023.102256
Tawse, A., & Tabesh, P. (2023). Thirty years with the balanced scorecard: What we have learned. Business Horizons, 66(1), 123-132. https://doi.org/10.1016/j.bushor.2022.03.005
Vaidya, O. S., & Kumar, S. (2006). Analytic hierarchy process: An overview of applications. European Journal of Operational Research, 169(1), 1-29. https://doi.org/10.1016/j.ejor.2004.04.028
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 David Suryangga Prima Dhasa, Yudo Anggoro

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).












































