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

Rae, Kirsten and 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. ISSN 1978-0591

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.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to Published version.
Faculty / Department / School: Current - Faculty of Business, Education, Law and Arts - School of Commerce
Date Deposited: 01 Feb 2016 23:42
Last Modified: 06 Sep 2016 02:26
Uncontrolled Keywords: organisational commitment, strategy map, corporate social responsibility, sustainability balanced scorecard
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
URI: http://eprints.usq.edu.au/id/eprint/27941

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