Title: Sustainability drivers, strategies and performance measurement in a Malaysian organisation

Authors: Eley Suzana Kasim; Norlaila Md Zin; Suzana Sulaiman; Sharifah Fadzlon Abdul Hamid; Zairul Nurshazana Zainuddin

Addresses: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Negeri Sembilan, 70300 Seremban, Malaysia ' Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Negeri Sembilan, 70300 Seremban, Malaysia ' Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, 40450, Shah Alam, Malaysia ' Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, 40450, Shah Alam, Malaysia ' Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, 40450, Shah Alam, Malaysia

Abstract: This research examines the critical sustainability drivers and strategies implemented by a Malaysian diversified multinational corporation involved in key growth sectors which include environmentally sensitive industries. The selection of the company allows for valuable insights into how sustainability is being practised in situations where environmental issues are of significance. The literature suggests that measuring the performance of sustainability initiatives is crucial since it provides effective ways to measure sustainability performance. However, studies that examine sustainability-related performance measures are still lacking. This paper therefore intends to contribute in filling these gaps by examining the sustainability drivers, strategies and performance measures through a single case study in Malaysia. Consistent with the literature, our findings indicate that the sustainability strategies are driven by both internally and externally-led factors. In addition, the formal sustainability performance measurement and reporting framework implemented by the organisation provides a structured and systematic approach for monitoring its environmentally-related business performance.

Keywords: sustainability drivers; strategies; sustainable development; performance measurement; case study; Malaysia.

DOI: 10.1504/IJSSOC.2018.096277

International Journal of Sustainable Society, 2018 Vol.10 No.3, pp.161 - 181

Received: 23 Jan 2018
Accepted: 04 Aug 2018

Published online: 19 Nov 2018 *

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