The association between organisational commitment and corporate social responsibility-environmental performance within an integrated sustainability balanced scorecard framework
Article
Article Title | The association between organisational commitment and corporate social responsibility-environmental performance |
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ERA Journal ID | 123675 |
Article Category | Article |
Authors | Rae, Kirsten (Author), Sands, John S (Author) and Gadenne, David (Author) |
Journal Title | Issues in Social and Environmental Accounting |
Journal Citation | 9 (1), pp. 32-50 |
Number of Pages | 19 |
Year | 2015 |
Place of Publication | Indonesia |
ISSN | 1978-0591 |
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. |
Keywords | organisational commitment, strategy map, corporate social responsibility, sustainability balanced scorecard |
ANZSRC Field of Research 2020 | 350105. Management accounting |
350107. Sustainability accounting and reporting | |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | Griffith University |
School of Commerce | |
University of the Sunshine Coast | |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q320x/the-association-between-organisational-commitment-and-corporate-social-responsibility-environmental-performance-within-an-integrated-sustainability-balanced-scorecard-framework
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