Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance

Asiaei, Kaveh; Bontis, Nick; Barani, Omid; Jusoh, Ruzita

doi:10.1007/s00187-021-00317-4

Cited by 35 publications

(79 citation statements)

References 140 publications

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“…, 2011; Asiaei et al. , 2021a, b and c). This study draws upon the existing literature to propose that SMCS not only play a role in facilitating top management’s execution of the sustainability initiatives by promoting sustainability core values and measuring sustainability performance but also by diminishing sustainability strategic risks, mitigating uncertainties associated with sustainability strategies and acting as a control mechanism to alleviate the agency costs of shareholders (e.g.…”

Section: Prior Literature and Theory Developmentmentioning

confidence: 97%

“…CSR, with corporate performance on how to shape the association (Asiaei et al. , 2021a, b and c). This is how the notion of natural resource orchestration comes into play in the current study.…”

Section: Prior Literature and Theory Developmentmentioning

confidence: 99%

“…Despite the importance of CSR activities, there is relatively little understanding of whether internal managerial processes can translate CSR into enhanced performance (Arjaliès and Mundy, 2013; Asiaei and Bontis, 2019; Lisi, 2018; Asiaei et al. , 2021a, b and c).…”

Section: Introductionmentioning

confidence: 99%

“…The central premise in the MCS literature is that companies are oriented toward adapting MCS consistent with strategic directions and priorities such as CSR initiatives (Asiaei et al. , 2021a, b and c). The alignment between sustainability strategies (e.g.…”

Section: Introductionmentioning

confidence: 99%

“…Iran, where sustainability accounting undergoes a less structured platform (Asiaei et al. , 2021a, b and c). It is asserted that the international and particularly developing market (e.g.…”

Section: Introductionmentioning

confidence: 99%

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The role of sustainability control systems in translating CSR into performance in Iran

Asiaei

Bontis

Barani³

et al. 2021

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PurposeThis study aims to explore the extent to which companies rely on sustainability management control systems (SMCS) to translate corporate social responsibility (CSR) into superior performance building upon the premise of the natural resource orchestration perspective.Design/methodology/approachData were collected based on a survey data set from 118 Chief Financial Officers of publicly listed companies in Iran. The theoretical model was tested using partial least squares structural equation modeling (PLS-SEM, SmartPLS 3.0) as a method that enjoys minimum demands concerning normality assumptions and sample size.FindingsThe findings support the full mediation effect of SMCS on the relationship between CSR and organizational performance. This implies that CSR affects performance only through the mediating role of SMCS.Practical implicationsThe central premise in the proposed theoretical framework is that the utilization of proper management control mechanisms (i.e. SMCS) can help the organization to better synchronize, measure and manage – i.e. “orchestrate” – the social, environmental and economic impacts, and this, in turn, leads to improved organizational performance.Originality/valueTo the best of the authors’ knowledge, this is the first study of its kind, building on a unique synthesis of the agency cost perspective and resource orchestration theory, to introduce the “natural resource orchestration” approach for examining the intervening role of SMCS between CSR and organizational performance.

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Section: Prior Literature and Theory Developmentmentioning

confidence: 97%

Section: Prior Literature and Theory Developmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

“…Iran, where sustainability accounting undergoes a less structured platform (Asiaei et al. , 2021a, b and c). It is asserted that the international and particularly developing market (e.g.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

The role of sustainability control systems in translating CSR into performance in Iran

Asiaei

Bontis

Barani³

et al. 2021

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Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance

et al. 2021

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Taking inspiration from the natural resource-based view of the firm and resource orchestration theory, we propose a new approach, that is, natural resource orchestration, to investigate how green intellectual capital and environmental management accounting stimulate environmental performance. Using survey data collected from 106 chief financial officers (CFOs) of publicly listed companies in Iran, findings show

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How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems

Asiaei

Jusoh

Barani³

et al. 2022

Bus Strat Env

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This paper draws on the newly developed notion of "natural resource orchestration" to propose and test a framework that shows how the use of environmental performance measurement systems mobilizes green intellectual capital to influence organizational performance. More precisely, this study examines to what extent companies place emphasis on the use of environmental performance measurement to translate green intellectual capital into enhanced organizational performance in terms of both economic and environmental performance. Based on a survey of 105 Iranian public listed companies, the results show that two elements of green intellectual capital, namely, green human capital and green structural capital are positively associated with both environmental performance measurement use and environmental performance. In contrast, green relational capital affects environmental performance only in the presence of environmental performance measurement as a mediating variable.By embedding the resource orchestration theory in the management accounting and intellectual capital settings, this study contributes to the existing literature and sheds light on the issue of how companies need to synchronize their green resources with proper organizational control systems to reap the maximum benefits of those green strategic resources.

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Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance

Cited by 35 publications

References 140 publications

The role of sustainability control systems in translating CSR into performance in Iran

The role of sustainability control systems in translating CSR into performance in Iran

Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance

How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems

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