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Integrating sustainability measures into strategic performance measurement systems: An empirical study

Author

Listed:
  • Stephen Gates

    (Audencia Recherche - Audencia Business School)

  • Christophe Germain

    (Audencia Recherche - Audencia Business School)

Abstract

Using surveys data from controllers of 79 larger companies, this study examines the extent to which firms integrate sustainability measures into their strategic performance measurement systems (SPMS) and align these measures with strategy. The authors explain why practices vary across companies.

Suggested Citation

  • Stephen Gates & Christophe Germain, 2010. "Integrating sustainability measures into strategic performance measurement systems: An empirical study," Post-Print hal-00771143, HAL.
    • Handle: RePEc:hal:journl:hal-00771143
    Note: View the original document on HAL open archive server: https://hal.science/hal-00771143
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    1. repec:dau:papers:123456789/10775 is not listed on IDEAS
    2. Hummel, Katrin & Laun, Ute & Krauss, Annette, 2021. "Management of environmental and social risks and topics in the banking sector - An empirical investigation," The British Accounting Review, Elsevier, vol. 53(1).
    3. Asuman Atik & Iva Kovacevic, 2020. "Implications of Sustainable Supply Chain Management Literature to Management Accounting," Eurasian Journal of Business and Management, Eurasian Publications, vol. 8(3), pages 205-219.
    4. Martin Esch & Benedikt Schnellbächer & Andreas Wald, 2019. "Does integrated reporting information influence internal decision making? An experimental study of investment behavior," Business Strategy and the Environment, Wiley Blackwell, vol. 28(4), pages 599-610, May.
    5. Pier Luigi Marchini & Luca Fornaciari, 2016. "The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 65-96.
    6. Salvatore Principale & Daniela Cicchini & Luigi Andrea Carello & Rubina Michela Galeotti, 2024. "Integrating ESG issue into performance management system: An analysis of Italian Context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 15-38.
    7. Alexander Mersereau & Nicolas Mottis, 2011. "Corporate social responsibility and management control," Post-Print hal-00661041, HAL.
    8. Günther, Finn & Möller, Klaus & Wenig, Philipp, 2015. "Erfolgswirkung einer proaktiven Unternehmensstrategie zur Integration natürlicher Ressourcen," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(1), pages 25-53.
    9. Agrawal, Saurabh & Singh, Rajesh K. & Murtaza, Qasim, 2016. "Outsourcing decisions in reverse logistics: Sustainable balanced scorecard and graph theoretic approach," Resources, Conservation & Recycling, Elsevier, vol. 108(C), pages 41-53.
    10. Assunta Di Vaio & Luisa Varriale, 2018. "Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations," Sustainability, MDPI, vol. 10(3), pages 1-35, March.
    11. Jonathan Pryshlakivsky & Cory Searcy, 2017. "A Heuristic Model for Establishing Trade-Offs in Corporate Sustainability Performance Measurement Systems," Journal of Business Ethics, Springer, vol. 144(2), pages 323-342, August.
    12. Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019. "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 5-24, April.
    13. Moez Essid & Nicolas Berland, 2013. "Les indicateurs de la RSE dans les entreprises françaises. La complexité responsable," Post-Print hal-01681011, HAL.
    14. Alexander, David & Blum, Véronique, 2016. "Ecological economics: A Luhmannian analysis of integrated reporting," Ecological Economics, Elsevier, vol. 129(C), pages 241-251.
    15. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.

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