Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care
Sustainability Accounting, Management and Policy Journal
ISSN: 2040-8021
Article publication date: 27 September 2021
Issue publication date: 17 February 2022
Abstract
Purpose
This study aims to explore the barriers and motivations to integrating environmental performance into balanced scorecards (BSCs).
Design/methodology/approach
This research adopted a qualitative case study approach with semi-structured interviews within an Australian public health service organisation. Secondary document analysis was performed using annual reports, strategic plans and website data.
Findings
The internal barriers creating resistance to incorporating environmental performance dimensions into the BSC include the existing role of environmental disclosure, insufficient sustainability BSC knowledge, lack of BSC champion support, organisational culture and limited environmental commitment practices. Solutions revealed to support decisions to integrate environmental performance in the BSC include recruiting sustainability expertise, articulating financial motivations and recognising external pressures.
Practical implications
The findings provide suggested actions for other organisations facing similar challenges regarding integrating environmental performance into a BSC.
Social implications
In the current business environment, organisations face growing pressure to consider environmental performance in their BSCs. This study provides insights into the potential problems that prevent or delay the integration of environmental issues into BSCs.
Originality/value
This study provides evidence on how institutional and external factors influence barriers and motivations to embed environmental performance measures into a BSC. This study demonstrates how health-care organisations can effectively overcome barriers by modifying specific institutional artefacts. This is an important contribution to the body of knowledge because there is limited empirical research regarding integrating environmental issues into a public sector BSC that projects key organisational commitment indicators.
Keywords
Acknowledgements
The authors wish to express their appreciation for the contribution of the Regional Health Service organisation for their willingness to provide access to managers for interviewing. The authors also acknowledge the usefulness comments received from the editor and associate editor of Sustainability Accounting Management and Policy Journal, as well as from the anonymous reviewers for the earlier versions of the manuscript.
Citation
Khalid, S.K., Beattie, C. and Sands, J.S. (2022), "Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care", Sustainability Accounting, Management and Policy Journal, Vol. 13 No. 2, pp. 297-319. https://doi.org/10.1108/SAMPJ-09-2020-0325
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited