The Impact of Organisational Alignment on the Effectiveness of Firms' Sustainability Strategic Performance Measurement Systems: An Empirical Analysis

Research output: Contribution to journalJournal articleResearchpeer-review


Sustainability is becoming a mainstream issue for many organisations. A limited number of studies exist, however, on integrating sustainability into daily practices. Indeed, most of the research to date addresses only the definition and motivation for companies’ interest in environmental and social concerns. This paper contributes to the research on integrating sustainability into companies’ daily activities both directly and indirectly. It analyses the extent to which top management’s commitment to sustainability directly affects structural and social alignment and the effectiveness of measurement systems that monitor sustainability strategic performance and indirectly impacts firms’ social and environmental performance. Based on a quantitative analysis of survey responses from 405 large European companies, this paper documents the limited impact of social alignment to firms’ social and environmental performance. More specifically, the results challenge the diffuse belief that the alignment and commitment of middle managers to sustainability strategies as defined by the upper echelons have a relevant impact on the company’s social and environmental performance.
Original languageEnglish
JournalJournal of Management & Governance
Issue number1
Pages (from-to)71-97
Publication statusPublished - Feb 2013


  • Straregic Performance Measurement Systems
  • Organisational Alignment
  • Managerial Perceptions
  • Sustainability
  • Corporate Social Responsibility
  • Social and Environmental Performance
  • Structural Equation Modeling

Cite this