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The influence of sustainability performance management practices on organisational sustainability performance

Author

Listed:
  • David Gadenne
  • Lokman Mia
  • John Sands
  • Lanita Winata
  • George Hooi

Abstract

Purpose - The purpose of this paper is to investigate the relationship between organisations' sustainability performance management practices and sustainability performance. Design/methodology/approach - Data for the study were collected from 314 medium to large organisations operating in Australia. A mailed printed questionnaire was used to collect the data. Personal interviews with 20 senior executives were conducted to pilot test and refine the questionnaire. Findings - The results indicate the organisations apply eight sustainability performance management practices (SPMPs) to improve seven different sustainability performance indicators (SPIs). Each of the eight SPMPs is positively associated with at least one or more SPIs. The paper finds that customer value, new product development and information capital performance indicators are each associated with a single SPMP, while the other four performance indicators (environmental, employee value, social responsibility, and financial performance) are each associated with multiple SPMPs. Overall, the results indicate that increasing the level of an organisation's focus on its individual SPMPs is positively associated with its better performance under one or more SPIs. Originality/value - This study provides empirical evidence concerning which SPMPs are positively associated with particular SPIs. A framework of the identified SPMPs and SPIs is developed with a view towards promoting future research and practical applications to foster organisational sustainability performance.

Suggested Citation

  • David Gadenne & Lokman Mia & John Sands & Lanita Winata & George Hooi, 2012. "The influence of sustainability performance management practices on organisational sustainability performance," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 8(2), pages 210-235, June.
    • Handle: RePEc:eme:jaocpp:18325911211230380
    DOI: 10.1108/18325911211230380
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    Citations

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    Cited by:

    1. Olufemi, O. Omotilewa & Osifalujo, B. Bunmi and Ogunwede & J. Kayode, 2023. "Stakeholders Conflicting Interest and Approach for Harmonization for Business Sustainability: Evidence from Limited Liability Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(9), pages 21-33, September.
    2. Laura Trueba‐Castañeda & Francisco M. Somohano‐Rodríguez & Begoña Torre‐Olmo, 2024. "Does digitalisation enable small and medium‐sized enterprises to become more sustainable?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4893-4909, September.
    3. Kaveh Asiaei & Neale G. O'Connor & Majid Moghaddam & Nick Bontis & Jasvinder Sidhu, 2023. "Corporate social responsibility and performance measurement systems in Iran: A levers of control perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 574-588, March.

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