Matches in SemOpenAlex for { <https://semopenalex.org/work/W3206367617> ?p ?o ?g. }
- W3206367617 endingPage "293" @default.
- W3206367617 startingPage "258" @default.
- W3206367617 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." @default.
- W3206367617 created "2021-10-25" @default.
- W3206367617 creator A5033353065 @default.
- W3206367617 creator A5060929374 @default.
- W3206367617 creator A5062509687 @default.
- W3206367617 creator A5066381683 @default.
- W3206367617 date "2021-10-11" @default.
- W3206367617 modified "2023-10-16" @default.
- W3206367617 title "Translating sustainability strategies into performance: does sustainability performance management matter?" @default.
- W3206367617 cites W1458328142 @default.
- W3206367617 cites W1519043080 @default.
- W3206367617 cites W1596664132 @default.
- W3206367617 cites W1598851270 @default.
- W3206367617 cites W1831817891 @default.
- W3206367617 cites W1939391592 @default.
- W3206367617 cites W1947836447 @default.
- W3206367617 cites W1958965510 @default.
- W3206367617 cites W1968483610 @default.
- W3206367617 cites W1968725802 @default.
- W3206367617 cites W1971200524 @default.
- W3206367617 cites W1971271240 @default.
- W3206367617 cites W1971354656 @default.
- W3206367617 cites W1974191516 @default.
- W3206367617 cites W1979080172 @default.
- W3206367617 cites W1979111015 @default.
- W3206367617 cites W1990674185 @default.
- W3206367617 cites W1993908885 @default.
- W3206367617 cites W1994567444 @default.
- W3206367617 cites W2001094309 @default.
- W3206367617 cites W2002019973 @default.
- W3206367617 cites W2005416893 @default.
- W3206367617 cites W2005635348 @default.
- W3206367617 cites W2006760876 @default.
- W3206367617 cites W2010053310 @default.
- W3206367617 cites W2011632692 @default.
- W3206367617 cites W2013659079 @default.
- W3206367617 cites W2014134373 @default.
- W3206367617 cites W2030120977 @default.
- W3206367617 cites W2037380973 @default.
- W3206367617 cites W2038702827 @default.
- W3206367617 cites W2044078488 @default.
- W3206367617 cites W2044515833 @default.
- W3206367617 cites W2045307808 @default.
- W3206367617 cites W2048368617 @default.
- W3206367617 cites W2049159124 @default.
- W3206367617 cites W2062973360 @default.
- W3206367617 cites W2065860583 @default.
- W3206367617 cites W2067912811 @default.
- W3206367617 cites W2072430631 @default.
- W3206367617 cites W2074932610 @default.
- W3206367617 cites W2077137539 @default.
- W3206367617 cites W2084753892 @default.
- W3206367617 cites W2085334976 @default.
- W3206367617 cites W2088530342 @default.
- W3206367617 cites W2088728777 @default.
- W3206367617 cites W2092427721 @default.
- W3206367617 cites W2095189244 @default.
- W3206367617 cites W2095659828 @default.
- W3206367617 cites W2096137778 @default.
- W3206367617 cites W2098685541 @default.
- W3206367617 cites W2104057213 @default.
- W3206367617 cites W2106096361 @default.
- W3206367617 cites W2117921340 @default.
- W3206367617 cites W2130904754 @default.
- W3206367617 cites W2131568786 @default.
- W3206367617 cites W2138384227 @default.
- W3206367617 cites W2140140331 @default.
- W3206367617 cites W2140956556 @default.
- W3206367617 cites W2147042579 @default.
- W3206367617 cites W2147155667 @default.
- W3206367617 cites W2150238850 @default.
- W3206367617 cites W2151000531 @default.
- W3206367617 cites W2160973937 @default.
- W3206367617 cites W2163417869 @default.
- W3206367617 cites W2168525817 @default.
- W3206367617 cites W2169320984 @default.
- W3206367617 cites W2186616647 @default.
- W3206367617 cites W2194229506 @default.
- W3206367617 cites W2209976290 @default.
- W3206367617 cites W2231928120 @default.
- W3206367617 cites W2270009335 @default.
- W3206367617 cites W2359946971 @default.
- W3206367617 cites W2513535157 @default.
- W3206367617 cites W2555969804 @default.
- W3206367617 cites W2560200725 @default.
- W3206367617 cites W2574247930 @default.
- W3206367617 cites W2579671434 @default.
- W3206367617 cites W2586274245 @default.
- W3206367617 cites W2591133117 @default.
- W3206367617 cites W2592530244 @default.
- W3206367617 cites W2594443529 @default.
- W3206367617 cites W2595629513 @default.
- W3206367617 cites W2600915821 @default.
- W3206367617 cites W2603446960 @default.
- W3206367617 cites W2682545249 @default.
- W3206367617 cites W2732632387 @default.
- W3206367617 cites W2758972923 @default.
- W3206367617 cites W2762317344 @default.