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

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Auteurs
Date

2010

Discipline
Type de document
Périmètre
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Identifiants
Source

HAL-SHS : droit et gestion

Collection

Archives ouvertes

Organisation

Centre pour la communication scientifique directe

Licence

info:eu-repo/semantics/OpenAccess

Sujets proches En

Measures Businesses Firms Companies Enterprises Business organizations Organizations, Business

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Stephen Gates et al., « Integrating sustainability measures into strategic performance measurement systems: An empirical study », HAL-SHS : droit et gestion, ID : 10670/1.6rx59d

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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.

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