Integrating sustainability measures into strategic performance measurement systems: An empirical study

Stephen Gates () and Christophe Germain ()
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Stephen Gates: Audencia Recherche - Audencia Business School
Christophe Germain: Audencia Recherche - Audencia Business School

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Abstract: Using surveys data from controllers of 79 larger companies, this study examines the extent to which firms integrate sustainability measures into their strategic performance measurement systems (SPMS) and align these measures with strategy. The authors explain why practices vary across companies.

Date: 2010
Note: View the original document on HAL open archive server: https://hal.science/hal-00771143
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Citations: View citations in EconPapers (16)

Published in Management Accounting Quarterly, 2010, 11 (3), pp.1-7

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00771143

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