Sustainability, the Balanced Scorecard, and Event Tourism: The SBSC-ET Model

Abstract

Conceptualized in this paper is the integration of sustainability into the strategic balanced scorecard for event tourism (SBSC-ET), emphasizing a holistic approach to managing event tourism. The community perspective focuses on cultural preservation and social equity, while the host location perspective addresses site sustainability, economic impacts, and stakeholder balance. The providers perspective highlights operational efficiency and sustainability, and the tourist perspective promotes responsible tourism and value co-creation. By organizing metrics according to stakeholder roles and objectives, the SBSC-ET ensures improved management of event tourism, addressing multiple dimensions of sustainability, including community needs, economic impacts, operational efficiency, and tourist experiences, ultimately benefiting all stakeholders involved.

1. Introduction

Tourism significantly contributes to economic development by creating jobs, enhancing infrastructure, and increasing exposure for host destinations. According to the World Travel and Tourism Council [1], the tourism sector contributed over US$9 trillion to the global GDP in 2023, accounting for approximately 10.4% of the world economy. It also supports around 330 million jobs, representing one in ten jobs worldwide. Tourism fosters infrastructure development, generates foreign exchange, and stimulates regional economic growth.

Event tourism is a critical segment of the broader tourism industry, driving substantial economic activity. According to Future Tourism Market Insight [2], the global event tourism market is estimated at US$1.63 trillion in 2024 and is projected to rise to US$2.38 trillion by 2034. Event tourism creates employment opportunities, with millions of jobs in event management, hospitality, and related services. It also plays a key role in managing seasonality, helping destinations maintain economic activity beyond typical peak seasons. Major events like the Olympics, FIFA World Cup, and large music festivals attract millions of visitors, significantly boosting local economies through direct spending on accommodation, food, transportation, and other services.

The combination of economic benefits, infrastructure development, and increased exposure for host locations makes event tourism a vital component of the tourism industry. However, this growth necessitates careful management to mitigate potential negative impacts, including social, cultural, and environmental challenges. The current research suggests that tourism events can adversely affect the physical and local social/cultural environment, highlighting the need for new management and measurement approaches to preserve the integrity of host communities [3].

Event tourism involves several critical factors, including the influx of new tourists to the host location, exposure of the host location, impact on local community residents, and economic impact, such as the positive inflow of tourism dollars [4]. Despite these opportunities, the implementation of sustainable practices in event tourism remains in its infancy. New approaches to anticipate and prepare for the future of event tourism and measure its sustainability in both the short and long term are needed [3].

The research goal of this study is to develop a new model of event tourism that emphasizes sustainability using a balanced scorecard (BSC) concept. The model incorporates four key categories: (1) the host community (residents and communities), (2) the host location (venue), (3) providers (vendors, organizers, event planners, and government), and (4) the tourist experience (international and domestic tourists). Key sustainability measures are integrated into each category to ensure a balanced approach to managing the economic, social, and environmental impacts of event tourism.

2. Discussion

Tourism is a vital driver of economic development, generating significant positive impacts worldwide. It brings substantial economic benefits through the infusion of tourism dollars, which create employment opportunities and stimulate regional economies. Beyond direct economic contributions, tourism promotes the development of local infrastructure, such as roads, airports, and hospitality facilities, enhancing the quality of life for residents. Tourism events also boost the visibility and exposure of host locations, often transforming previously lesser-known destinations into vibrant economic and cultural hubs. This can foster cultural exchange and can sustain local businesses and communities.

However, the rapid growth of tourism also presents several challenges, particularly in terms of its impact on physical, social, and cultural environments. The influx of tourists can contribute to environmental degradation, including pollution and resource depletion, stressing natural ecosystems beyond their sustainable limits. Social and cultural disruptions are also significant concerns, as tourism may lead to the commodification of local cultures, undermine traditional values, or strain relationships within communities. Moreover, many destinations face vulnerabilities due to overdependence on tourism, creating seasonal fluctuations that leave local economies fragile during off-peak times.

These emerging concerns call for new management and measurement approaches that balance the economic benefits of tourism with the need for environmental conservation and social equity. Embracing sustainable tourism practices that incorporate local community voices, prioritize resource management, and ensure a fair distribution of economic benefits is vital. This balanced approach aims to support the long-term health of both natural ecosystems and the local communities that depend on tourism, ensuring that tourism remains a viable source of economic growth while safeguarding cultural and environmental integrity.

The definition of sustainability has its foundation in the seminal Brundtland Report [5]: Sustainability is the practice of meeting the needs of the present without compromising the ability of future generations to meet their own needs. It involves maintaining a balance between economic development, social well-being, and environmental protection to ensure that resources are available, ecosystems are healthy, and communities thrive over.

The concept of sustainability in tourism is often framed through the lens of the triple bottom line, which focuses on economic, social, and environmental dimensions. This approach ensures that tourism development is not solely focused on profit but also on enhancing social and cultural benefits while protecting the environment. Economic sustainability involves ensuring that tourism generates financial benefits for local communities, creating jobs, and fostering economic growth that is resilient and inclusive. Social sustainability focuses on improving the quality of life for residents, preserving cultural heritage, and ensuring that tourism activities are beneficial rather than disruptive to local communities. Environmental sustainability emphasizes minimizing the negative impacts of tourism on natural ecosystems, promoting conservation efforts, and using resources responsibly [6].

In the context of event tourism, current sustainability practices strive to incorporate these three dimensions by implementing measures such as reducing waste, minimizing carbon footprints, and engaging local communities in planning and decision-making processes. For example, many event organizers are now adopting green practices like using renewable energy sources, promoting public transportation, and sourcing local materials to reduce the environmental impact of events. Social sustainability efforts in event tourism include fostering community involvement, supporting local businesses, and ensuring that events are accessible and inclusive for all members of society. Economic sustainability is pursued by maximizing the financial benefits for local stakeholders, creating job opportunities, and ensuring that the economic gains from events are equitably distributed. To effectively manage tourism’s growth and mitigate its negative impacts, there is a need for innovative tools and frameworks that integrate sustainability into every aspect of tourism planning and management.

Traditional measures of business success predominantly focused on standard financial constructs. However, in 1992, Robert Kaplan and David Norton revolutionized performance measurement with their development of the balanced scorecard (BSC) after working with 12 companies [7]. Kaplan and Norton introduced the concept of integrating both financial and non-financial measures into a comprehensive scorecard model. Their subsequent work underscored the connection between scorecard measures and organizational strategy [7].

2.1. Sustainability Balanced Scorecard (SBSC)

The BSC has undergone several iterations, evolving from a mere measurement system to a strategic management system, as presented by Kaplan and Norton in 1996 [8]. They expanded the BSC to encompass (a) measures of organizational learning and growth, (b) measures of internal business processes, (c) measures of the customer perspective, and (d) financial measures, highlighting the causal relationships among these measures [8]. Since its inception, the application of the balanced scorecard has increased across various industries, although its usage in the hospitality and tourism sectors remains limited [9].

The BSC has also been widely adopted in healthcare organizations, demonstrating positive outcomes for patient satisfaction and financial performance, though its impact on healthcare workers’ satisfaction is less pronounced [10]. Additionally, the BSC has been instrumental in aligning business activities to the vision and strategy of organizations, improving internal and external communications, and monitoring organizational performance against strategic goals [11]. The research has shown that the BSC can enhance strategic performance management and sustainable development, particularly in environments characterized by volatility, uncertainty, complexity, and ambiguity [12]. Furthermore, the BSC’s integration into strategic management practices has been linked to improved organizational agility and excellence [13]. Despite its widespread adoption, the BSC continues to evolve, with recent studies emphasizing its role in integrated reporting and systems thinking [11].

The sustainability balanced scorecard (SBSC) builds on the traditional balanced scorecard (BSC) by integrating sustainability dimensions into its framework [14]. The SBSC incorporates environmental, social, and ethical performance measures alongside traditional financial metrics, providing a more holistic view of organizational performance [15]. This integration is crucial for aligning business strategies with sustainable development goals (SDGs) [16].

The research has shown that the SBSC can enhance corporate sustainability by embedding sustainability into strategic management processes [17]. For instance, the SBSC has been used to improve environmental performance in manufacturing industries [18] and to promote social responsibility in service sectors [19]. Moreover, the SBSC has been linked to better stakeholder engagement and transparency [20].

Despite its advantages, the implementation of the SBSC faces challenges, such as the complexity of integrating diverse sustainability metrics and the need for organizational change [14]. Additionally, there is ongoing debate about the best practices for designing and using the SBSC [21]. Future research should focus on developing standardized methodologies for SBSC implementation and exploring its impact on long-term sustainability outcomes [18].

2.2. Event Tourism

Event tourism has emerged as a significant area of interest within the tourism industry, driven by the ability of events to attract visitors, enhance destination image, and contribute to economic and social well-being [22]. The concept of event tourism encompasses a wide range of events, including festivals, sports events, cultural celebrations, and business conferences, each playing a unique role in destination marketing and development [23].

The origins of event tourism can be traced back to the recognition of events as important motivators of tourism and their inclusion in destination marketing strategies [24]. Events have been shown to create positive destination images, attract media attention, and generate economic benefits through increased visitor spending [25]. Moreover, events contribute to place marketing by making destinations more attractive and vibrant [26].

The research has highlighted the multifaceted impacts of event tourism, including economic, social, and cultural dimensions [27]. Economically, events can stimulate local economies by attracting tourists who spend money on accommodation, food, and other services [28]. Socially, events can foster community pride, enhance social cohesion, and provide opportunities for cultural exchange [29]. Culturally, events can preserve and promote local traditions and heritage, contributing to cultural sustainability [30].

Despite the benefits, event tourism also presents challenges, such as managing the environmental impacts of large-scale events and ensuring the sustainability of event tourism practices [23]. The rapid growth of the event tourism industry has not always been matched by the research, leading to fragmented knowledge and gaps in understanding [24]. Future research should focus on developing comprehensive frameworks for evaluating the impacts of events and exploring the long-term sustainability of event tourism [29].

2.3. Event Tourism and the SBSC

Event tourism has become a significant focus within the tourism industry, driven by its potential to attract visitors, enhance destination image, and contribute to economic and social well-being [22]. Events, including festivals, sports events, cultural celebrations, and business conferences, play a crucial role in destination marketing and development [23]. The integration of sustainability into event tourism is essential for minimizing negative impacts and maximizing benefits [31].

The concept of sustainable event tourism is rooted in the broader framework of sustainable development, which emphasizes the need to meet present needs without compromising the ability of future generations to meet their own needs [5]. Events can contribute to sustainable development by promoting cultural heritage, fostering community pride, and generating economic benefits [32]. However, they can also pose challenges, such as environmental degradation and social disruption, if not managed properly [33].

The sustainability balanced scorecard (SBSC) builds on the traditional balanced scorecard (BSC) by integrating sustainability dimensions into its framework [11]. The SBSC incorporates environmental, social, and ethical performance measures alongside traditional financial metrics, providing a more holistic view of organizational performance [15]. This integration is crucial for aligning business strategies with sustainable development goals (SDGs) [16].

The research has shown that the SBSC can enhance corporate sustainability by embedding sustainability into strategic management processes [17]. For instance, the SBSC has been used to improve environmental performance in manufacturing industries [18] and to promote social responsibility in service sectors [19]. Moreover, the SBSC has been linked to better stakeholder engagement and transparency [20].

Despite the benefits, the implementation of the SBSC faces challenges, such as the complexity of integrating diverse sustainability metrics and the need for organizational change [11]. Additionally, there is ongoing debate about the best practices for designing and using the SBSC [21]. Future research should focus on developing standardized methodologies for SBSC implementation and exploring its impact on long-term sustainability outcomes [18].

2.4. The Event Tourism Sustainability Model

The development of a design model for event tourism sustainability can draw inspiration from architectural approaches that emphasize holistic planning and stakeholder engagement. For instance, Wise [34] discussed how event tourism planning can benefit from comprehensive design models that consider the interconnectedness of various components, similar to architectural methodologies. Smit and Melissen [35,36] illustrated how architectural design principles can be applied to create sustainable tourism experiences, highlighting the importance of integrating environmental, social, and economic factors into the planning process. These references underscore the relevance of architectural approaches in developing sustainable event tourism models.

This proposed model emphasizes several critical elements. Firstly, clarity is fundamental, providing a clear delineation of roles, responsibilities, and expected outcomes for each stakeholder involved in event tourism, which is essential for fostering shared accountability. Secondly, effective communication between event planners, local authorities, and community members is prioritized to ensure alignment in pursuing sustainability goals. This enhanced communication fosters collaboration, helping all stakeholders work cohesively towards common objectives. Thirdly, the design model supports comprehensive planning and analysis by ensuring that environmental, social, and economic dimensions are equally prioritized during event planning. This balanced consideration helps achieve sustainable outcomes across all aspects of event tourism. Additionally, the model is designed to address challenges proactively through structured problem-solving. Issues such as waste management or social equity are integrated into the design phase, ensuring that potential problems are tackled effectively before they escalate.

To further enhance the model, several innovative features and best practices are incorporated:

• Sustainability Assessment Tools: Implement comprehensive sustainability assessment tools to evaluate the environmental, social, and economic impacts of events. This includes using carbon footprint calculators, waste management audits, and social impact assessments to ensure a thorough understanding of the event’s sustainability performance.
• Green Certifications and Standards: Encourage the adoption of green certifications and standards such as ISO 20121 [37] (Event Sustainability Management System) and the Global Sustainable Tourism Council (GSTC) criteria. These certifications provide a framework for sustainable event management and help build credibility and trust among stakeholders.
• Technology Integration: Utilize advanced technologies such as Internet of Things (IoT) and artificial intelligence (AI) to monitor and optimize resource usage in real-time. For example, smart sensors can track energy consumption, water usage, and waste generation, allowing for immediate adjustments to minimize environmental impact.
• Community Engagement Platforms: Develop digital platforms to facilitate continuous engagement with local communities. These platforms can be used to gather feedback, share information about upcoming events, and involve residents in the planning process, ensuring their concerns and suggestions are addressed.
• Sustainable Supply Chain Management: Prioritize working with suppliers and vendors who adhere to sustainable practices. This includes sourcing locally produced goods, using eco-friendly materials, and ensuring fair labor practices throughout the supply chain.
• Educational Programs and Workshops: Organize educational programs and workshops for stakeholders, including event planners, local authorities, and community members, to raise awareness about sustainable practices and provide training on implementing these practices effectively.
• Innovative Venue Design: Incorporate sustainable architectural principles in venue design, such as using renewable energy sources, optimizing natural lighting and ventilation, and integrating green spaces. This not only reduces the environmental footprint but also enhances the overall experience for attendees.
• Dynamic Feedback Loops: Establish dynamic feedback loops that allow for continuous monitoring and improvement of sustainability practices. This involves regularly collecting data on various sustainability metrics and using this information to make informed decisions and adjustments.
• Incentive Programs: Create incentive programs to encourage sustainable behavior among attendees, such as offering discounts for using public transportation, providing reusable materials, and rewarding participants who engage in eco-friendly activities.
• Collaborative Partnerships: Foster partnerships with environmental organizations, academic institutions, and industry experts to stay updated on the latest sustainability trends and innovations. These collaborations can provide valuable insights and resources to enhance the sustainability of event tourism.

Feedback loops between these components, such as the impact of community sentiment on tourist behavior or how environmental practices influence economic outcomes, are integral to creating a holistic and adaptive model for sustainable event tourism. By incorporating these feedback mechanisms, the design model supports continuous improvement, fostering a dynamic system that evolves with the needs of all stakeholders involved.

The factors in event tourism are diverse, and their interests, goals, and concerns often differ, requiring careful consideration and balance. The four key factors proposed are residents and community, host locations, providers, and tourists.

Residents and community: This category is directly impacted by the event, both positively (e.g., economic benefits) and negatively (e.g., increased traffic, disruption of daily life). Their social and cultural sentiments towards the event must be understood and addressed.

Host locations: This category includes cities or venues that provide the infrastructure needed to hold events. Their involvement includes providing logistical support and economic resources to sustain the location, while also facing risks related to environmental degradation and financial overdependence on tourism.

Providers: This category includes vendors, event planners, organizers, and government agencies. They are involved in the planning, execution, and regulation of events, ensuring that they run smoothly while meeting sustainability targets.

Tourists: This category includes both international and domestic tourists whose experience, satisfaction, perception of authenticity, and behavioral patterns influence the success of the event. Tourists play a key role in ensuring continued demand for event tourism.

Each of these factors plays a critical role in shaping the event and its outcomes. Their involvement must be managed to ensure a balance between economic gains, social cohesion, and environmental sustainability. The economic contributions of event tourism bring financial and profitable benefits such as increased employment, infrastructure investment, and revenue generation for local businesses. The social and cultural impacts can enhance cultural appreciation and community pride. However, they also risk displacing communities and creating cultural commodification that undermines local traditions.

Event tourism can have profound effects on the sustainability ecosystem, requiring consideration of both positive contributions and negative consequences of economic contributions, social and cultural impacts, and environmental concerns [36]. The environmental concerns of event tourism can exert considerable pressure on natural resources, contributing to pollution, waste, and ecological degradation. It also has a carbon footprint associated with transportation, energy consumption, and waste management. These impacts emphasize the need for an event tourism performance and sustainability model that comprehensively assesses the multidimensional consequences of event tourism while considering the perspectives of all stakeholders.

Incorporating concepts of destination image, destination identity, and reputation further enriches this model. Destination image refers to the perceptions and associations that tourists and stakeholders have about a place [38]. It is shaped by various factors, including marketing efforts, media representation, and personal experiences. A positive destination image can enhance the attractiveness of an event, drawing more tourists and fostering economic benefits.

Destination identity, on the other hand, is the unique set of characteristics and attributes that define a place [39]. It encompasses the cultural, historical, and social elements that make a destination distinct. A strong destination identity can create a sense of pride among residents and foster a deeper connection between the community and the event. This connection is crucial for gaining local support and ensuring the long-term sustainability of event tourism.

Reputation is the collective evaluation of a destination by external audiences, often based on past experiences and perceived quality [39]. A good reputation can lead to increased trust and credibility, attracting more tourists and investors. Conversely, a negative reputation can deter visitors and harm the destination’s economic prospects. Therefore, managing and enhancing the reputation of a destination is vital for maintaining a competitive advantage in the event tourism market.

By integrating these dimensions into the design model, the framework becomes more robust and aligned with marketing and branding strategies. This integration helps in creating a cohesive and appealing narrative for the destination, which is essential for attracting tourists and ensuring the long-term success of event tourism.

2.5. Examples from Various Geographic and Cultural Contexts

New Zealand’s “100% Pure New Zealand” campaign: This campaign effectively leveraged New Zealand’s pristine landscapes and adventurous spirit to create a strong destination image and identity. The campaign’s success in attracting event tourists highlights the importance of a clear and compelling destination brand [40].

Barcelona, Spain: Barcelona has successfully built a strong destination identity around its unique architectural heritage, vibrant culture, and Mediterranean lifestyle. The city’s reputation as a top event tourist destination is bolstered by its consistent branding efforts, which emphasize its distinctiveness and appeal [41].

Kyoto, Japan: Kyoto’s destination image is deeply rooted in its historical and cultural heritage. The city’s branding emphasizes its traditional temples, gardens, and tea ceremonies, creating a strong sense of place identity that attracts event tourists seeking authentic cultural experiences [42].

Cape Town, South Africa: Cape Town’s destination branding focuses on its natural beauty, diverse culture, and adventure tourism opportunities. The city’s efforts to promote sustainable tourism practices have enhanced its reputation as a responsible and attractive destination for event tourists [41].

These examples demonstrate the adaptability of the framework to different regions and scales of event tourism. By incorporating destination image, identity, and reputation into the design model, destinations can create compelling narratives that attract event tourists, foster local support, and ensure long-term sustainability.

2.6. Creating a New Event Tourism Sustainability Balanced Scorecard (SBSC-ET) Model

Proposed in this paper is a novel framework for event tourism management, known as the sustainability balanced scorecard for event tourism (SBSC-ET). The SBSC-ET builds upon the foundational balanced scorecard (BSC) model, incorporating key performance indicators specific to event tourism alongside sustainability metrics that reflect the unique dynamics of the field. This integrated approach enables a comprehensive, multi-dimensional evaluation of event tourism performance, addressing economic, social, and environmental dimensions essential for sustainable development.

To develop the SBSC-ET model, systems theory, as articulated by Jere Jakulin [43], provided a comprehensive understanding of the complex interactions and interdependencies among stakeholders in event tourism. Systems theory emphasized that components of a system do not exist in isolation but are intricately connected, each influencing the behavior and outcomes of others. In the context of event tourism, it is imperative to understand the feedback mechanisms that link various stakeholders—such as the community, providers, tourists, and host locations—in a web of interactions that shape the overall experience. For example, a critical feedback loop exists between the community and event providers: feedback regarding event planning helps providers optimize logistics and align their strategies with local preferences, which, in turn, mitigates adverse social impacts.

Similarly, the relationship between tourists and the host location is dynamic, with insights from tourist satisfaction and behavior directly influencing host decisions on infrastructure improvements and marketing strategies to enhance visitor experiences. Moreover, host locations and providers must collaborate to foster logistical planning that aligns with sustainability practices, improves resource management, and complies with local regulations. Systems theory, therefore, facilitates a holistic view of these interconnected relationships and provides a framework that fosters more effective management of event tourism, allowing for better sustainability outcomes (see

Table 1. Dynamic Relationships of Event Tourism.

Community ↔ Providers:
	Feedback on event planning helps providers optimize logistics in line with community preferences.
Tourist ↔ Host Location:
	Insights from tourist satisfaction and behavior can inform the host’s infrastructure planning and marketing efforts.
Host Location ↔ Providers:
	Collaboration for better logistical planning, sustainability practices, and alignment with local regulations.

).

The SBSC-ET Model incorporates perspectives from the key stakeholders involved in event tourism. It retains the core components of the traditional balanced scorecard, with four primary perspectives: community perspective, host location perspective, provider perspective, and tourist perspective. Each of these perspectives is enhanced with metrics for economic, social, and environmental sustainability, ensuring a holistic and balanced approach to event tourism management (see Figure 1).

Community Perspective: Focuses on the impacts and benefits of event tourism on residents and the broader community. Key metrics include economic benefits (e.g., job creation, income generation), social impacts (e.g., community cohesion, cultural preservation), and environmental considerations (e.g., waste management, resource use).

Host Location Perspective: Examines the role and responsibilities of the cities or venues hosting the events. Metrics include infrastructure development, economic dependency, environmental sustainability practices (e.g., energy efficiency, pollution control), and social impacts (e.g., local engagement, quality of life improvements).

Provider Perspective: Involves event planners, vendors, organizers, and government agencies. This perspective assesses the planning and execution of events, ensuring they run smoothly while meeting sustainability targets. Metrics include operational efficiency, compliance with sustainability regulations, community relations, and economic contributions (e.g., vendor profitability, tax revenues).

Tourist Perspective: Considers the experiences and behaviors of both international and domestic tourists. Metrics include tourist satisfaction, perceived authenticity, economic contributions (e.g., spending patterns), and environmental behaviors (e.g., carbon footprint, resource use).

By integrating these perspectives with sustainability metrics, the SBSC-ET model provides a comprehensive framework for managing the complex dynamics of event tourism. This approach ensures that all stakeholder interests are considered, and sustainability is prioritized across economic, social, and environmental dimensions.

2.7. Community Perspective

The community perspective (see Figure 1) emphasizes the long-term well-being of residents, cultural preservation, and social equity. This dimension prioritizes human capital development and aims to minimize disruptions to local culture. Within the balanced scorecard framework, the community perspective underscores the paradoxical tension between economic growth and cultural preservation. While event tourism can stimulate local economic growth, it can also lead to adverse effects such as overcrowding, disruption of daily life, commercialization of cultural practices, loss of authenticity, inflated housing costs, increased crime, and environmental degradation. These consequences can erode the quality of life for locals and diminish the unique cultural aspects of a destination.

Paradox theory [44] offered a valuable lens through which to understand these competing demands. Instead of viewing tensions as problems to be solved, paradox theory embraces them as natural aspects of organizational dynamics that, if managed effectively, can drive learning, innovation, and growth. Applying paradox theory in the context of event tourism allows us to navigate conflicting goals—such as local economic growth versus cultural preservation—and seek a balance that benefits all stakeholders.

Key metrics within the community perspective include

• Local Economic Impact: Evaluating financial benefits for local communities, including job creation and support for local businesses.
• Community Engagement: Ensuring community involvement in planning and decision-making processes, allowing their voices to be heard.
• Social Sustainability: Enhancing residents’ quality of life, preserving cultural heritage, and making events inclusive and accessible to all community members.
• Environmental Sustainability: Implementing measures to reduce the environmental footprint of events, including promoting conservation and protecting natural ecosystems.

2.8. Host Location Perspective

The host location perspective (see Figure 1) centers on the economic impact of events on the host city or venue, focusing on both short-term gains (e.g., direct spending by tourists) and long-term improvements (e.g., infrastructure development). This perspective aligns with strategic stakeholder theory, which emphasizes the importance of managing and balancing the interests of diverse stakeholder groups to achieve sustainable growth. In event tourism, the host location must address the needs of tourists, local communities, vendors, and event organizers. By prioritizing stakeholder needs, conflicts can be minimized, collaboration can be fostered, and sustainable growth can be achieved [23].

Key metrics within the host location perspective include

• Event Revenue: Measuring the direct economic impact of events on the local economy through ticket sales, accommodation, and related spending.
• Infrastructure Development: Monitoring the development and maintenance of infrastructure, such as transportation, venues, and accommodations, to support sustainable growth.
• Economic Sustainability: Ensuring equitable distribution of economic benefits from events to promote financial resilience.
• Environmental Sustainability: Implementing measures to reduce the environmental footprint of events, including promoting conservation and protecting natural ecosystems.

2.9. Providers Perspective

The providers perspective (see Figure 1) addresses internal business processes, focusing on operational efficiency, service quality, and alignment with sustainability goals. Event providers—such as vendors, organizers, planners, and government agencies—must operate cohesively within a complex system that depends on the smooth functioning of each component. Social systems theory [45] emphasized the interconnectedness of different components of event tourism and how changes in one element can impact the entire system. Providers are part of this interdependent network, and their performance influences the sustainability and success of events.

To ensure sustainable outcomes, providers must coordinate their efforts to balance the needs of all stakeholders, minimize potential negative impacts, and foster a harmonious integration of tourism activities. Key metrics within the providers perspective include

• Stakeholder Collaboration: Facilitating collaboration between event organizers, local communities, businesses, and government agencies.
• Integrated Planning: Developing integrated planning frameworks that incorporate sustainability metrics into every aspect of event management.
• Resource Management: Implementing sustainable resource use, waste management, and energy conservation practices during events.
• Innovation and Improvement: Encouraging continuous innovation and improvement of sustainable practices to optimize event management.

2.10. Tourist Perspective

The tourist perspective (see Figure 1) focuses on the entire tourist experience, encompassing satisfaction, behavior, and impact on sustainability. It goes beyond customer satisfaction to evaluate how tourist behavior contributes to the overall sustainability of events. Managing tourist behavior, promoting responsible tourism, and ensuring that the tourist experience does not negatively impact the host community or environment are essential for achieving sustainability.

Service-dominant logic (S-D Logic) shifts the perspective from a traditional product-oriented view to a focus on value co-creation between service providers and customers [25]. In tourism, this approach considers tourists as active participants who play a vital role in creating value. Through their interactions with host communities, providers, and the environment, tourists help shape their experience and contribute to the sustainability of the destination.

Key metrics within the tourist perspective include

• Attendee Satisfaction: Assessing satisfaction levels of event attendees using surveys and feedback mechanisms.
• Experience Quality: Evaluating the quality of event experiences, including amenities, services, and overall enjoyment.
• Performance Monitoring: Regularly monitoring events against sustainability goals and making necessary adjustments.
• Value Co-Creation and Responsible Behavior: Encouraging responsible tourist behavior to ensure that their experiences positively impact the local environment and community.

Expanding the metrics for the tourist perspective to include indicators that promote sustainable behaviors is crucial for fostering responsible tourism. These indicators can include

• Carbon Offsetting: Encouraging tourists to offset their carbon emissions from travel by contributing to environmental projects. Metrics can include the percentage of tourists participating in carbon offset programs and the total amount of carbon offset [46].
• Waste Reduction Practices: Promoting waste reduction behaviors among tourists, such as using reusable water bottles and bags and participating in recycling programs. Metrics can include the percentage of tourists engaging in waste reduction practices and the amount of waste diverted from landfills [47].
• Sustainable Transportation: Encouraging the use of sustainable transportation options, such as public transit, biking, or walking. Metrics can include the percentage of tourists using sustainable transportation and the reduction in carbon emissions from transportation [46].
• Local Engagement: Promoting engagement with local communities and businesses to support the local economy. Metrics can include the percentage of tourists participating in local tours, purchasing local products, and dining at local restaurants [47].

2.11. Integrating Sustainability into the SBSC for Event Tourism

The SBSC-ET is a comprehensive performance and sustainability model that integrates sustainability metrics with traditional business measures to assess the success of event tourism. The International Organization for Standardization (ISO) established guidelines in 2012 for sustainable tourism events, identifying key stakeholders such as organizers, participants, regulatory bodies, and communities [46].

The proposed metrics in the SBSC-ET are organized according to the distinct roles and objectives of each stakeholder group. This integrated approach ensures that event tourism can be managed sustainably while addressing community needs, economic impacts on host locations, operational efficiency for providers, and tourist experiences. By emphasizing environmental, social, and economic sustainability metrics, this model presents a holistic approach to fostering sustainability within the event tourism sector.

Reviewing the enhancements and integrations made to the sustainability balanced scorecard for event tourism (SBSC-ET) model, several key insights have emerged that extend beyond the existing literature:

Holistic Integration of Advanced Technologies: The incorporation of IoT and AI for real-time monitoring and optimization of resource usage is a significant advancement. This technological integration allows for more precise and dynamic management of environmental impacts, which is not extensively covered in the existing literature.

Dynamic Feedback Mechanisms: The emphasis on establishing dynamic feedback loops between various components of the model, such as community sentiment and tourist behavior, introduces a more adaptive and responsive approach to managing event tourism. This continuous improvement mechanism ensures that the model evolves with the needs of stakeholders, which is a novel addition.

Enhanced Stakeholder Engagement: The development of digital platforms for continuous community engagement and the prioritization of stakeholder collaboration highlighted the importance of involving local communities in the planning and decision-making processes. This approach fosters a sense of ownership and mitigates potential adverse social impacts, which is a deeper exploration of stakeholder engagement than typically found in the literature.

Sustainable Supply Chain Management: The focus on sustainable supply chain management, including sourcing locally produced goods and ensuring fair labor practices, adds a layer of economic and social sustainability that is often overlooked. This comprehensive approach ensures that all aspects of the event’s supply chain contribute to sustainability goals.

Educational Programs and Workshops: The inclusion of educational programs and workshops for stakeholders to raise awareness about sustainable practices is a proactive measure that promotes social sustainability and community cohesion. This emphasis on education and training is a valuable addition to the model.

Incentive Programs for Sustainable Behavior: The creation of incentive programs to encourage sustainable behavior among attendees, such as offering discounts for using public transportation and providing reusable materials, introduces practical strategies for promoting responsible tourism. This focus on incentivizing sustainable behavior is a practical and actionable insight.

Collaborative Partnerships: The model’s emphasis on fostering partnerships with environmental organizations, academic institutions, and industry experts highlights the importance of collaboration in achieving sustainability goals. These partnerships provide valuable insights and resources, enhancing the model’s effectiveness.

Comprehensive Sustainability Metrics: The detailed organization of sustainability metrics according to the distinct roles and objectives of each stakeholder group ensures a balanced and holistic approach to event tourism management. This comprehensive framework addresses environmental, social, and economic dimensions, providing a more robust assessment of sustainability.

These insights collectively enhance the SBSC-ET model, making it more adaptive, inclusive, and effective in achieving sustainable outcomes in the event tourism sector. They provide a deeper understanding of the interconnected relationships between stakeholders and introduce innovative strategies for managing the complex dynamics of event tourism sustainably.

2.12. Potential Obstacles in Adopting the SBSC-ET Model

Adopting the sustainability balanced scorecard for event tourism (SBSC-ET) model can face several obstacles, including financial constraints, technological barriers, and stakeholder conflicts.

• Financial Constraints: Implementing sustainable practices often requires significant upfront investment, which can be a barrier for many organizations. For example, the cost of adopting green technologies or infrastructure improvements can be prohibitive for smaller event organizers [12].

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  Solution: To overcome financial constraints, organizations can seek funding from government grants, private investors, or public–private partnerships. Additionally, demonstrating the long-term cost savings and economic benefits of sustainable practices can help justify the initial investment.

• Technological Barriers: The adoption of advanced technologies for sustainability, such as renewable energy sources or waste management systems, can be challenging due to the lack of technical expertise or infrastructure [12].

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  Solution: Providing training and capacity-building programs for stakeholders can enhance technical expertise. Collaborating with technology providers and research institutions can also facilitate access to the necessary technologies and innovations.

• Stakeholder Conflicts: Different stakeholders may have conflicting interests, goals, and priorities, which can hinder the implementation of the SBSC-ET model. For instance, residents may prioritize social and environmental concerns, while event organizers may focus on economic gains [12].

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  Solution: Establishing clear communication channels and involving all stakeholders in the decision-making process can help align their interests. Mediation and conflict resolution strategies can also be employed to address and mitigate conflicts.

By addressing these obstacles through strategic planning and collaboration, the adoption of the SBSC-ET model can be more effectively realized, leading to sustainable and successful event tourism.

3. Conclusions

The integration of sustainability, the strategic balanced scorecard, and event tourism (SBSC-ET) is essential for fostering a holistic approach to managing event tourism. The community perspective emphasizes the long-term well-being of residents, cultural preservation, and social equity, highlighting the paradoxical tension between economic growth and cultural preservation [43]. The host location perspective focuses on the economic impact of events on the host city or venue, aligning with strategic stakeholder theory to balance the interests of diverse stakeholder groups [48]. The providers perspective addresses internal business processes, emphasizing operational efficiency, service quality, and sustainability goals, guided by social systems theory [45]. The tourist perspective centers on the entire tourist experience, promoting responsible tourism and value co-creation through service-dominant logic [49].

By organizing metrics according to the distinct roles and objectives of each stakeholder group, the SBSC-ET ensures that event tourism is managed sustainably. This integrated approach addresses community needs, economic impacts on host locations, operational efficiency for providers, and tourist experiences. Emphasizing environmental, social, and economic sustainability metrics, the SBSC-ET presents a comprehensive model for achieving sustainable outcomes in the event tourism sector, ultimately benefiting all stakeholders involved. The inclusion of advanced technologies, green certifications, and continuous feedback mechanisms further strengthens the model, making it adaptable and responsive to the evolving needs of the industry [11,20].