“…The most frequently used non-financial performance measures are survival (Bates, 1998; Goldfarb et al , 2007; Amezcua et al , 2013; Mas-Verdú et al , 2015; Wamba et al , 2017; Acheampong, 2018; Pajunen and Järvinen, 2018; Adams et al , 2019), growth (Audretsch and Mahmood, 1994; Cressy, 1996; Vanderstraeten et al , 2016; Haeussler et al , 2019; Ferrucci et al , 2021), employment (Bosma et al , 2004; Fritsch and Schindele, 2011; Butler et al , 2016; Lovgren et al , 2019), innovation (Baker and Sinkula, 2009; Rezvani and Fathollahzadeh, 2020), market share (Hendijani Fard and Seyyed Amiri, 2018; Sarwoko and Nurfarida, 2021), customer satisfaction (Ahmadi and O'Cass, 2016; Hendijani Fard and Seyyed Amiri, 2018) and EM dimensions such as EM behaviours, degree of EM and frequency of EM (Kilenthong et al , 2016; Mahrous et al , 2020). Thus, non-financial performance used in the literature can be classified into operation-oriented measures, such as survival, growth, innovation and productivity and customer-oriented measures, such as market share and customer satisfaction.…”