Open AccessThe Association between Organisational Commitment And Corporate Social Responsibility-Environmental Performance Within an Integrated Sustainability Balanced Scorecard Framework
Author(s) -
Kirsten Rae,
John Sand,
David Gadenne
Publication year - 2015
Publication title -
issues in social and environmental accounting/issues in social and environmental accounting (isea)
Language(s) - English
Resource type - Journals
eISSN - 2460-6081
pISSN - 1978-0591
DOI - 10.22164/isea.v9i1.98
Subject(s) - balanced scorecard , sustainability , corporate social responsibility , business , process management , structural equation modeling , process (computing) , continuance , organizational commitment , value (mathematics) , knowledge management , public relations , psychology , social psychology , computer science , political science , ecology , machine learning , biology , operating system
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.