Translating sustainability strategies into performance: does sustainability performance management matter?

Abstract

Purpose Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the relationship between corporate sustainability strategy (SS) and sustainability performance (SP). The conceptualization of SS and SPM practices follow the NRBV resources and capabilities to promote sustainability for competitiveness. Design/methodology/approach Data for the study were collected through a questionnaire from 114 small-medium to large organizations within environmentally sensitive industries operating in Malaysia. Findings The results indicate the indirect relationship between SS and SP through SPM practices. The results suggest that SS can only be realized through a broader management accounting control system (such as SPM practices) that provides information to generate, analyze and control environmental, social, economic and governance performance. Practical implications As some organizations may face their resource constraints, this study may help managers and management accountants prioritize their focus on SS and adopt the necessary SPM practices to enhance their SP. Originality/value This study sheds new light on the role of the SPM practices adopted by firms to manage their SS.

Green intellectual capital and ambidextrous green innovation: The impact on environmental performance

“…According to Asiaei, Bontis, Alizadeh et al (2022), understanding the processes by which intellectual capital translates into value creation and environmental performance is the key to understanding the problems with the past efforts of firms to tackle sustainability issues (e.g., greenwashing) and the real issues to be addressed in the future. The question of how to translate organizational practices to meet a green agenda has been described as a “forbidden area” of innovation because it affects the organization's ability to optimize its operations and the allocation of its resources (Jusoh et al, 2021).…”

“…The question of how to translate organizational practices to meet a green agenda has been described as a "forbidden area" of innovation because it affects the organization's ability to optimize its operations and the allocation of its resources (Jusoh et al, 2021).…”

Quality 4.0 – understanding the criticality of the dimensions using the analytic hierarchy process (AHP) technique

“…, 2003; Worley and Lawler, 2010b; Gadenne et al. , 2012; Miniya, 2017; Jusoh et al. , 2021) as important to evaluate the success of quality initiatives.…”

“…The literature on quality management is replete with many studies that identifies three outcome dimensions, namely, organizational performance (Yamin et al, 1999;Jim enez et al, 2015;Modgil and Sharma, 2016;Patyal and Koilakuntla, 2017;Albuhisi and Abdallah, 2018;Narula et al, 2018), agility (Worley and Lawler, 2010a;Angela, 2014;Denning, 2017a, b;Sahid et al, 2020) and corporate sustainability (Dyllick and Hockerts, 2002;Schaltegger et al, 2003;Worley and Lawler, 2010b;Gadenne et al, 2012;Miniya, 2017;Jusoh et al, 2021) as important to evaluate the success of quality initiatives.…”

A sequential process from external stakeholder pressures to performance in services

“…Hence, this study posits that green creativity is related to environmental performance and business performance. Besides, the natural resource-based view of the firm suggests that the capabilities enhancing environmental sustainability help achieve better performance outcomes through environmental benefits (Jusoh et al. , 2021).…”