I think the following paper relates to your inquiry; you may want to check it out:

Sustainability and the balanced scorecard: Integrating green measures into business reporting‏

JB Butler, SC Henderson, C Raiborn - Management Accounting …, 2011‏ - educipta.com‏

I am one of the original founders of XBRL. I have also collaborated, more or less closely, with many of those involved in sustainability reporting space - SASB, GRI, CDP, and many more.

• XBRL taxonomies to communicate and capture information according to their frameworks and specifications are already well into development or published. For example, the SASB has had a draft available for open comment; that comment period ended early May 2021 and is under evaluation. https://www.sasb.org/structured-reporting-xbrl/
• XBRL's Global Ledger Taxonomy Framework is uniquely designed to represent and standardize the detailed business events and activities that are reported individually or aggregated to provide the audit trail supporting the reporting data.

I am very familiar with the broad Balanced Scorecard (Norton/Kaplan) but less familiar with its specialization into the SBSC. However, XBRL - with XBRL GL for standardizing the detail, XBRL reporting taxonomies to standardize the reporting concepts, and other XBRL tools to formalize whatever will refine it within a Balanced Scorecard methodology - makes intuitive sense to me as a truly sustainable environment for sustainability reporting.

For the purposes of scientific research, the two concepts can be combined to create a new relational base that is used to achieve the elements of sustainability in electronic disclosure