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Article Dans Une Revue Management Accounting Quarterly Année : 2010

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

Stephen Gates
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Christophe Germain
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Résumé

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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Dates et versions

hal-00771143 , version 1 (03-09-2013)

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  • HAL Id : hal-00771143 , version 1

Citer

Stephen Gates, Christophe Germain. Integrating sustainability measures into strategic performance measurement systems: An empirical study. Management Accounting Quarterly, 2010, 11 (3), pp.1-7. ⟨hal-00771143⟩

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