The association between organisational commitment and corporate social responsibility-environmental performance within an integrated sustainability balanced scorecard framework

Article


Rae, Kirsten, Sands, John S and Gadenne, David. 2015. "The association between organisational commitment and corporate social responsibility-environmental performance within an integrated sustainability balanced scorecard framework." Issues in Social and Environmental Accounting. 9 (1), pp. 32-50.
Article Title

The association between organisational commitment and corporate social responsibility-environmental performance
within an integrated sustainability balanced scorecard framework

ERA Journal ID123675
Article CategoryArticle
AuthorsRae, Kirsten (Author), Sands, John S (Author) and Gadenne, David (Author)
Journal TitleIssues in Social and Environmental Accounting
Journal Citation9 (1), pp. 32-50
Number of Pages19
Year2015
Place of PublicationIndonesia
ISSN1978-0591
Web Address (URL)http://www.iiste.org/co-hosted-journals/
Abstract

This study investigates whether organisational commitment is associated with organisations’ CSR performance within sustainability aspects of their internal process. A structural equation model (SEM) tested two sequential direct associations between: (1) senior management employees’ affective and continuance organisational commitment and organisations’ conventional value-creating internal processes; (2) conventional value-creating internal processes and organisations’ CSR performance within sustainability value-creating internal process. The SEM results show an indirect association between affective commitment and CSR performance within sustainability value-creating internal process, which is mediated by the conventional value-creating internal processes. The findings support an integrated sustainability internal process within a sustainability balanced scorecard (SBSC) as depicted in Kaplan and Norton’s strategy map. Organisations may develop internal processes that promote CSR outcome characteristics when employees possess higher levels of affective organisational commitment. Future research could investigate a broader range of environmental outcomes within CSR performance.

Keywordsorganisational commitment, strategy map, corporate social responsibility, sustainability balanced scorecard
ANZSRC Field of Research 2020350105. Management accounting
350107. Sustainability accounting and reporting
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Byline AffiliationsGriffith University
School of Commerce
University of the Sunshine Coast
Institution of OriginUniversity of Southern Queensland
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