“…The shortcomings of prior studies include an insistence that performance measurement must include multiple perspectives based on qualitative and quantitative measures and, specifically, that the CS performance must be related to the resource‐based view (RBV) of the firms' resources. Hence, this study aims to identify the gaps that are utilized in the importance and performance analysis (Kaplan & Norton, ; Liu, Zhu, & Seuring, ; Tseng, Wu, Ma, Kuo, & Sai, ). For instance, Engert and Baumgartner () illustrated that the lack of studies regarding firms' practices reveals how there must be CS towards balancing TBL needs and practices.…”