Title of article
Sustainability Performance Measurement System Implementation: A Preliminary Finding
Author/Authors
Muhamad, Nurisyal National University of Malaysia (UKM) - School of Accounting, Faculty of Economics Management, Malaysia , Auzair, Sofiah Md National University of Malaysia (UKM) - School of Accounting, Faculty of Economics Management, Malaysia
From page
77
To page
87
Abstract
Sustainability performance measurement system (SPMS) is an instrument to offer information on the firm’s monetary, environmentally friendly and also societal effectiveness. It could help professionals to manage for competing edge in the end. On the other hand, to date there has been tiny facts about the scope regarding SPMS implementation within corporations. This paper explores the SPMS implementation through understanding of its characteristics. Extant literature in the area was reviewed and firms’ practices were investigated. Survey questionnaire were distributed to nine companies operating in Malaysia. The findings revealed that most companies had their performance measures linked to sustainability strategies and considered various stakeholders. The result of this study should provide an avenue for future studies on SPMS in Malaysia.
Keywords
Sustainability Performance Measurement System , Corporate Sustainability , Environmental , Social , Financial , Stakeholders
Journal title
International Journal of Business and Technopreneurship
Journal title
International Journal of Business and Technopreneurship
Record number
2570374
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