Sustainability Balanced Scorecard Architecture and Environmental Investment Decision-Making

Jassem Suaad (), Zakaria Zarina () and Che Azmi Anna ()
Additional contact information
Jassem Suaad: Al-Zahra College for Women, Department of Managerial and Financial Sciences, Muscat, OMAN
Zakaria Zarina: University Malaya, Kuala Lumpur, MALAYSIA
Che Azmi Anna: University Malaya, Kuala Lumpur, MALAYSIA

Foundations of Management, 2020, vol. 12, issue 1, 193-210

Abstract: This study is centered around a set of research questions that aim to explain how sustainability balanced scorecard architectures with sustainability parameters either embedded or treated as a separate perspective relate to environmental investment decision-making. The research also examines the mediating role of sustainability balanced scorecard knowledge and moderating role of strategic risk information. This article presents the results and answers to the research questions via conducting an experimental study approach using a two-factor factorial design. This is possibly the first study that determines, through an experimental procedure conducted with managers working in large manufacturing companies, whether any significant difference exists in environmental investment decision outcomes when decision-makers are presented with either an architecture where sustainability is embedded with the traditional four perspectives of balanced scorecards versus when it is presented as a separate fifth perspective. Furthermore, the development of an integrated model is possibly a significant contribution to the extant literature.

Keywords: sustainability balanced scorecard; SBSC architecture; environmental investment decision; SBSC knowledge; strategic risk information (search for similar items in EconPapers)
JEL-codes: D81 M41 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/fman-2020-0015 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:founma:v:12:y:2020:i:1:p:193-210:n:7

DOI: 10.2478/fman-2020-0015

Access Statistics for this article

Foundations of Management is currently edited by Tadeusz Krupa

More articles in Foundations of Management from Sciendo
Bibliographic data for series maintained by Peter Golla ().