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The Influence of Sustainability Performance Management Practices on Organisational Performance
Conference presentation   Open access

The Influence of Sustainability Performance Management Practices on Organisational Performance

David Gadenne and John Sands
Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 2010 (Christchurch, New Zealand, 04-Jul-2010–06-Jul-2010)
Accounting and Finance Association of Australia and New Zealand
2010
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Abstract

Accounting, Auditing and Accountability performance measurement systems balanced scorecard organisational performance
This paper investigates the key sustainability performance management factors used by Australian Companies and their association with organisational performance. The study found that there were seven key factors related to sustainability performance - environmental practices, new product innovation, customer acquisition and retention, information systems capability, employee welfare and community engagement, operational profitability, and organisational profitability. In relation to organisational performance, the combination of factors relating to environmental practices, new product innovation, customer acquisition and retention, and information systems capability would appear to generate sales of new products. The factors of environmental practices, information systems capability, and employee welfare and community engagement appear to have considerable influence on environmental budget allocations. Furthermore, the factors of customer acquisition and retention, employee welfare and community engagement, and organisational profitability would appear to be important in maintaining customer satisfaction, whilst information systems capability together with employee welfare and community engagement also appeared to be important in maintaining employee satisfaction.

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