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Measurement of sustainability performance in the public sector

Author

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  • Carol A. Adams
  • Stephen Muir
  • Zahirul Hoque

Abstract

Purpose - – This article identifies current performance measurement practice within state, territory and federal government departments in Australia with a particular emphasis on the importance of sustainability performance measures. Whilst voluntary sustainability reporting by private sector organisations aligned, for the most part, with Global Reporting Initiative (GRI) guidelines is growing, there is little sustainability reporting by organisations in the public sector. This raises questions as to the extent to which public sector sustainability performance is managed. This research aims to assess the use of sustainability performance measures for supporting organisational performance improvement. Design/methodology/approach - – A mail out survey approach has been adopted within government departments. Findings - – The performance measures utilised by organisations to a great extent were in the areas of cost efficiency and quality measures and those utilised to least extent were for learning and growth measures and to satisfy legislative requirements and manage programs. Sustainability, environmental or social responsibility measures are the least used performance measures, and those utilised are mainly measures of employee diversity and non-financial economic aspects that are identified. Practical implications - – The public sector is unlikely to adopt comprehensive sustainability performance measures while they remain voluntary and while there is no perceived need to be competitive in these areas. Either mandatory reporting is required or some form of competitive process based on performance measures implemented. Originality/value - – The findings make a contribution to the academic literature on sustainability performance measures in public sector organisations and point to policy measures that may lead to improvements in practice.

Suggested Citation

  • Carol A. Adams & Stephen Muir & Zahirul Hoque, 2014. "Measurement of sustainability performance in the public sector," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 5(1), pages 46-67, February.
    • Handle: RePEc:eme:sampjp:sampj-04-2012-0018
    DOI: 10.1108/SAMPJ-04-2012-0018
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    Citations

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    Cited by:

    1. Behl, Abhishek & Sampat, Brinda & Gaur, Jighyasu & Pereira, Vijay & Laker, Benjamin & Shankar, Amit & Shi, Yangyan & Roohanifar, Mohammad, 2024. "Can gamification help green supply chain management firms achieve sustainable results in servitized ecosystem? An empirical investigation," Technovation, Elsevier, vol. 129(C).
    2. Clement Nangpiire & Francis Oheneba Gyebi & Theophile Nasse, 2024. "Sustainable Procurement Practices and Organisational Performance of Small and Medium Enterprises in Ghana," International Journal of Economics and Financial Issues, Econjournals, vol. 14(1), pages 95-106, January.
    3. Asuamah Yeboah, Samuel, 2024. "Navigating the Nexus: Overcoming Challenges in Public-Private Partnerships for Sustainable Building Initiatives in Developing Countries," MPRA Paper 122667, University Library of Munich, Germany, revised 05 Nov 2024.
    4. Nur Syuhada Jasni & Siti Nurhazwani Kamarudin, 2024. "Trends and Insights in Sustainability Accounting in the Public Sector: Unveiling the Research Landscape," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 163-171, July.
    5. Erna Erna & Zenal Mutaqin, 2023. "Greening Public Policy: The Effects of Environmentally Friendly Regulations, Public Support, Sustainability Orientation on Green Governance," International Journal of Energy Economics and Policy, Econjournals, vol. 13(3), pages 552-559, May.
    6. Soo Yeong Ewe & Helen Hui Ping Ho, 2024. "Psychological capabilities for salespeople’s sustainable work performance in financial services sector," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 29(2), pages 625-635, June.

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