Strategic Performance Measurement System and Sustainability Commitment: Evidence from Australia's Top100 Listed Firms

The adoption of Strategic Performance Measurement Systems (SPMS) allows firms to supplement financial metrics with a diverse mix of non-financial performance measures to enable better monitoring of strategic progress and success. As climate change continues to dominate regulatory policy changes, many companies are now extending their SPMS to incorporate the three dimensions of sustainability: the 3P?s-Planet, People and Profit. This SPMS extension is commonly referred to as Sustainability Balanced Scorecard (SBSC). This book examines the extent of SPMS and SBSC usage and disclosure among Australia?s Top100 listed firms. It also explores the sustainability commitment level of firms using the Reactive-Defensive-Accommodative-Proactive model. The aim is to identify the SPMS/SBSC disclosers and to gain meaningful insights from exemplary examples of companies displaying high commitment to sustainability through proactive initiatives.