Khalid, Salim Khaleel and Beattie, Claire and Sands, John Stephen 
ORCID: https://orcid.org/0000-0003-0934-921X
(2022)
Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care.
Sustainability Accounting Management and Policy Journal, 13 (2).
pp. 297-319.
ISSN 2040-8021
Abstract
Purpose: This study aims to explore the barriers and motivations to integrating environmental performance into balanced scorecards (BSCs). Design/methodology/approach: This research adopted a qualitative case study approach with semi-structured interviews within an Australian public health service organisation. Secondary document analysis was performed using annual reports, strategic plans and website data. Findings: The internal barriers creating resistance to incorporating environmental performance dimensions into the BSC include the existing role of environmental disclosure, insufficient sustainability BSC knowledge, lack of BSC champion support, organisational culture and limited environmental commitment practices. Solutions revealed to support decisions to integrate environmental performance in the BSC include recruiting sustainability expertise, articulating financial motivations and recognising external pressures. Practical implications: The findings provide suggested actions for other organisations facing similar challenges regarding integrating environmental performance into a BSC. Social implications: In the current business environment, organisations face growing pressure to consider environmental performance in their BSCs. This study provides insights into the potential problems that prevent or delay the integration of environmental issues into BSCs. Originality/value: This study provides evidence on how institutional and external factors influence barriers and motivations to embed environmental performance measures into a BSC. This study demonstrates how health-care organisations can effectively overcome barriers by modifying specific institutional artefacts. This is an important contribution to the body of knowledge because there is limited empirical research regarding integrating environmental issues into a public sector BSC that projects key organisational commitment indicators.
|
Statistics for this ePrint Item |
| Item Type: | Article (Commonwealth Reporting Category C) |
|---|---|
| Refereed: | Yes |
| Item Status: | Live Archive |
| Additional Information: | Files associated with this item cannot be displayed due to copyright restrictions. |
| Faculty/School / Institute/Centre: | Current - Faculty of Business, Education, Law and Arts - School of Business (18 Jan 2021 -) |
| Faculty/School / Institute/Centre: | Current - Faculty of Business, Education, Law and Arts - School of Business (18 Jan 2021 -) |
| Date Deposited: | 06 Dec 2021 02:00 |
| Last Modified: | 14 Jun 2022 06:27 |
| Uncontrolled Keywords: | Balanced scorecard; Public health care; Barriers; Environmental performance; Institutional theory |
| Fields of Research (2008): | 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting |
| Fields of Research (2020): | 35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350107 Sustainability accounting and reporting |
| Socio-Economic Objectives (2020): | 20 HEALTH > 2099 Other health > 209999 Other health not elsewhere classified |
| Identification Number or DOI: | https://doi.org/10.1108/SAMPJ-09-2020-0325 |
| URI: | http://eprints.usq.edu.au/id/eprint/44209 |
Actions (login required)
 |
Archive Repository Staff Only |