Purpose - The concept of Sustainable Development is embodied in complexities and intrinsic contraditions. Its boundaries are vague, deriving in an unresolved paradox. Development is, in its genesis, linked to economy features and achievements, and sustainability is traditionaly associated to ecology and social progress. However, the merger of both can drive the main human freedoms. Countries and companies should monitor their sustainable development indicators using the capabilities allowed by information and communication technologies and through integrated knowledge management systems. This paper aims to provide a standard framework for sustainable development performance analysis. Design/methodology/approach – Based on the themes and headline indicators, disclosed by European Union, an overview of the European scenario is provided. Those themes are the basis for a framework development at a corporate level. A content analysis to the sustainability reports, issued by some Portuguese listed companies, have supported our suggestion for a set of key performance indicators, through a balanced scorecard approach. Findings – After exploring the correlations between several sustainable development headline indicators, the results achieved seem to support the contradictions arised within the traditional concept themes. Through a Balanced Scorecard approach, we suggest a dynamic framework which combines an integrated analysis at a country and corporate levels. A set of key performance indicators are also identified, aggregated and integrated in a proposed sustainability scorecard. Originality/value – This paper highlights the boundaries of sustainable development, their complexities, and provides a systematic framework which allows the performance monitoring through a selected set of key performance indicators. This dynamic framework can be adjusted in order to reflect the continuous achievements and insights in this scientific field.

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