Strategic Performance Measurement System and Sustainability Commitment

Evangeline O. Elijido-Ten

ISBN 10: 365929148X / ISBN 13: 9783659291487

Published by LAP LAMBERT Academic Publishing Nov 2012, 2012

About this Item

Neuware -The adoption of Strategic Performance Measurement Systems (SPMS) allows firms to supplement financial metrics with a diverse mix of non-financial performance measures to enable better monitoring of strategic progress and success. As climate change continues to dominate regulatory policy changes, many companies are now extending their SPMS to incorporate the three dimensions of sustainability: the 3P¿s-Planet, People and Profit. This SPMS extension is commonly referred to as Sustainability Balanced Scorecard (SBSC). This book examines the extent of SPMS and SBSC usage and disclosure among Australiäs Top100 listed firms. It also explores the sustainability commitment level of firms using the Reactive-Defensive-Accommodative-Proactive model. The aim is to identify the SPMS/SBSC disclosers and to gain meaningful insights from exemplary examples of companies displaying high commitment to sustainability through proactive initiatives.Books on Demand GmbH, Überseering 33, 22297 Hamburg 120 pp. Englisch.

Seller Inventory # 9783659291487

Bibliographic Details

• Title: Strategic Performance Measurement System and Sustainability Commitment
• Publisher: LAP LAMBERT Academic Publishing Nov 2012
• Publication Date: 2012
• Language: English
• ISBN 10: 365929148X
• ISBN 13: 9783659291487
• Binding: Taschenbuch
• Condition: Neu
• Dimensions: 220W x 150H x 8D millimeters 220 millimeters width by 150 millimeters height by 8 millimeters depth
• Weight: 197 grams

About this title

Synopsis

The adoption of Strategic Performance Measurement Systems (SPMS) allows firms to supplement financial metrics with a diverse mix of non-financial performance measures to enable better monitoring of strategic progress and success. As climate change continues to dominate regulatory policy changes, many companies are now extending their SPMS to incorporate the three dimensions of sustainability: the 3P’s-Planet, People and Profit. This SPMS extension is commonly referred to as Sustainability Balanced Scorecard (SBSC). This book examines the extent of SPMS and SBSC usage and disclosure among Australia’s Top100 listed firms. It also explores the sustainability commitment level of firms using the Reactive-Defensive-Accommodative-Proactive model. The aim is to identify the SPMS/SBSC disclosers and to gain meaningful insights from exemplary examples of companies displaying high commitment to sustainability through proactive initiatives.

About the Author

Dr Evangeline O. Elijido-Ten is a Senior Lecturer in Accounting at Swinburne University of Technology in Australia. Her research passion lies in the area of sustainability andsocial/environmental accountability. She worked for a number of non-profit organisationsincluding the Seventh Day Adventist Mission in Malaysia before joining the academia.