The Association between Organisational Commitment And Corporate Social Responsibility-Environmental Performance Within an Integrated Sustainability Balanced Scorecard Framework

Abstract

This study investigates whether organisational commitment is associated with organisation
s‘CSR performance within sustainability aspects of their internal process. A structural equation 
model (SEM) tested two sequential direct associations between: (1) senior management em
ployees‘ affective and continuance organisational commitment and organisations‘ conventional 
value-creating internal processes; (2) conventional value-creating internal processes and or
ganisations‘ 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 char
acteristics when employees possess higher levels of affective organisational commitment. Fu
ture research could investigate a broader range of environmental outcomes within CSR per
formance. 

Keywords:

organisational commitment, strategy map, corporate social responsibility, sustain ability balanced scorecard

Authors

  • Kirsten Rae, John Sand, David Gadenne Author

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Published

2015-04-12

How to Cite

The Association between Organisational Commitment And Corporate Social Responsibility-Environmental Performance Within an Integrated Sustainability Balanced Scorecard Framework. (2015). Issues in Social and Environmental Accounting (ISEA), 9(1), 32-50. https://iseaicseard.com/index.php/isea/article/view/143