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This paper aims to investigate possible interdependencies affecting short-term profitability between internal and process business aspects which can play a critical role in sustainability operationalisation.

The authors adopted the panel data approach to perform a partial least square structural modelling equation analysis on a sample of 391 Organisation for Economic Co-operation and Development (OECD) non-financial-listed companies, considering a timeframe of five years.

Corporate sustainability is a result of interplays between managerial commitment, strategy, slack resources’ exploitation, innovation, the sustainable management of internal production and procurement processes that managers can catalyse to foster short-term firms’ profitability.

The study is focused on internal process business determinants of sustainability, and the analysis is limited to a short-term timeframe and on non-financial OECD-listed companies.

Managers searching for trade-offs between financial and non-financial performances should enhance their commitment towards sustainability by defining appropriate strategies suitable to employ mainly slack resources derived from core business activities enabling innovation processes, which, in turn, are able to foster sustainability of internal production and procurement processes.

The execution of sustainability is a complex process that needs to be investigated using a holistic approach net of endogeneity biases to better appreciate those interrelationships within multiple drivers determining the firm sustainable growth.

The aim of this paper is to review the theoretical lenses used in performance measurement and management in a traditional and industry 4.0 environment and to contribute to understanding the current state of research in the field and its future development.

This paper performs a structured review of the existing performance measurement and management literature, with the objective to investigate the current state of research, looking at popular theories in more detail, as well as to propose possible avenues for future consideration for the field to develop further moving forward. Particularly, this paper focusses on and identifies (1) theoretical lenses that are dominating this field, (2) the role played by specific theories and the way different theories are used together and finally, (3) an in-depth dive into relevant theories for performance measurement and management applied in an industry 4.0 environment.

Key findings highlight the growing number of publications, leading authors and journals where research is published. The findings also include the identification and detailed analysis of the most popular theories leveraged by scholars also in reference to research methodologies. A thorough analysis of Industry 4.0 performance measurement and management is then carried out, as this is one of the identified emerging themes in the research field. Findings here include the identification of relevant research and the suggestion of significant theories that can help build this specific body of knowledge.

This research offers a key contribution by providing a powerful “theoretical toolkit” to researchers and practitioners working in performance measurement and management and industry 4.0 fields.

This paper aims to investigate the relationships between business slack resources and environmental performance and considers the possible effects that management commitment, corporate strategy to sustainability and innovation intensity can have on such interactions.

We performed partial least squares path modeling regressions on a sample of 697 non-financial listed companies worldwide, considering a time frame of 13 years.

Operational and financial slack resources are both detrimental to environmental performance in the short term. Nevertheless, financial slack resources are useful to boost innovation that enhances environmental performance. Environmental performance improvement seems to be more a matter of managerial commitment and strategic approach towards sustainability, rather than the availability of slack resources.

Due to literature shortcomings on which effects slack resources can have on environmental performance, this paper sheds some light on the topic while also highlighting the role of management commitment, corporate sustainability strategy and innovation.

Managers should use financial slack resources in innovation activities to improve environmental performance. In doing so, they need to create retaining earnings to offset any costs using financial slack resources.

Adopting a holistic and net of endogeneity analytical perspective, this paper highlights some virtuous and critical interactions between the managerial commitment and strategic approach to sustainability, the availability of slack resources, innovation intensity and environmental performance to understand which aspects may foster or hinder the ecological transition of businesses.

The purpose of this paper is to analyze three characteristics of strategic alliances in Italy to estimate their influence on financial performance. The authors test how alliance complexity, strategic planning and accounting control influence revenue growth, asset growth and EBITDA margin.

This paper uses contractual and financial data to test hypothesized relationships in structural equation modelling (SEM) using partial least squares (PLSs).

This paper highlights that the extent of strategic planning positively influences the growth in assets but not in revenue or EBITDA margin. In addition, the findings of this paper support the idea that the complexity in the alliance is significantly related to the quantity of accounting controls within alliance.

This paper improves existing research on the subject, as it contributes to open the black box of alliances’ internal operations by examining the details of 50 Italian contracts to create a multidimensional profile of each alliance.

Recently, performance measurement and management (PMM) has received increasing attention from both the academic and industrial environments. Companies that try to use PMM systems report experiencing implementation problems including goal incongruence. Based on a discussion of the state of the art of PMM, this paper aims to provide research guidelines for building a PMM system through a reference framework, and to identify major design challenges.

At a macro level, the evolution of research is analyzed using citation and co‐citation analysis techniques. Further, the evolution of PMM systems in the last 20 years is traced. The feasibility and applicability of these frameworks/models are analyzed by considering five milestones that a performance measurement system should have. Based on this, an integrated framework is proposed as a basis for designing a cohesive PMM system.

The research on the subject is quite diverse. In fact, the research appears to be quite mature in terms of publications and citations, while PMM systems developed do not meet the PMM challenge faced in the current environment. The framework proposed for PMM system design integrates five systems: a performance system, a cost system, a capability evaluation system, a benchmarking system and a planning system. Integration among the five systems is to be viewed as the driver to address the PMM challenge.

The proposed framework is a starting point for PMM system design and it provides important guidelines for successful implementations of PMM initiatives for various types of companies in the current global business environment. However, further empirical studies are needed before the concepts described here can be assessed to ascertain its applicability.

The paper provides a literature review of PMM research, discusses the mutual consistency of models and frameworks therein, and explores how the framework proposed might be implemented and improved, as well as the major challenges facing researchers. Practical implication and benefits of the proposed framework adoption are highlighted through an example.

Research in PMM has become increasingly important given the significant impact it can have on competitive strategy and operations of firms in the present global business environment. This paper demonstrates the need of an holistic approach to PMM, which requires an intensive and deep comprehension of the key activities in the company and their related drivers.

The purpose of this paper is to discuss which are the most important critical success factors (CSFs) to be attained for determining whether a group of companies in a supply chain (SC) is prepared to undergo a qualitative improvement initiative (QII). By answering four critical research questions, the paper focuses on the role of performance measurement systems (PMSs) as a CSF to support QII and discusses which PMS is more appropriate for the different SC context existing in the new economy.

The methodology adopted in this research relies on different approaches. In order to evaluate the readiness of a company in the SC to start a QII, the authors propose a checklist of CSFs defined through a literature review. Further, to evaluate the impact of PMSs to support QII at the SC level, the authors review PMS literature and discuss the characteristics of the various PMS available. Last, in order to select the best PMS to support the QII of companies belonging to different SC, the authors propose a classification matrix based on the SC characteristics.

The main findings of this research is the understanding of the PMS role in supporting QII at SC level.

The research presented in this paper needs to be validated through the use of case studies, in order to optimize the methodology proposed.

This paper offers to academics, managers and practitioners a structured methodology to select the right PMS to support QII in specific SC contexts.

Few researches are available exploring the correlation between PMS and QII, especially in particular collaborative environments such as SCs. As a consequence, the methodology and findings of this paper add value to the existing body of knowledge and offer good insights for addressing future research.

The achievement of sustainable architectures, including control of energy relations between climate and built environment, in order to optimize energy consumption and reduce environmental impact, requires an integrated planning dealing with a multi‐scale and integral view of building‐plant system. The purpose of this paper is to describe the design of a multifunctional complex, namely “Solaria”.

The proposed integrated approach focuses on comfort and healthy living, sustainability of building process, containment of energy consumption and use of renewable energy sources. The building object of this research has been designed including: a high‐efficiency tri‐generation plant (525kW of electric power) coupled with a distribution network for district heating/cooling; a photovoltaic generation system with 20kW of peak power and solar thermal panels for sanitary hot water production (able to supply over 50 per cent of needs); and passive solar systems (solar greenhouses and “heat cushions”) equipped with sliding brise‐soleils.

The proposed integrated design approach has enabled the achievement of important results, such as the avoidance of CO₂ emissions, equal to nearly 500 tons per year. Moreover, energetic and environmental‐achievements have been certified by using various methodologies. Finally, environmental and costs analyses have been carried out in order to compare the proposed approach with traditional ones.

The case study proposed in this research represents a repeatable and practical application of European Directives on the energy performance of buildings (2002/91/EC) and energy end‐use efficiency and energy services (2006/32/EC). As a consequence, this research adds to the current body of knowledge.

The purpose of this paper is to explore the relationships between strategic interventions with firm’s performance using flexible strategy game-card (FSGC) approach in the context of one of the Indian telecom service providers.

The paper adopts the case research methodology and follows the seven-step mechanism of implementing FSGC for designing performance management system (PMS) for case company.

The paper adopts an evolving performance management framework for development of PMS in the context of Indian enterprise, where there is limited work done in this field. It showcases identification of strategic factors from enterprise perspective, and subscribers’ perspective; defining measures, targets, strategic directions; alignment of strategic actions with strategic directions; executing strategic actions; and review and feedback, thus, the process of PMS development covers the entire cycle of strategy formulation and implementation.

The findings of case analysis is limited to the context of the study, which cannot be generalized, but the mechanism of PMS development can be taken as an exemplary for development of FSGC in the context of any enterprise.

The paper makes a contribution to the body of knowledge of performance measurement and management in terms showing its linkages with strategic interventions, and thus it leads to develop an effective PMS. The case illustration in context of the Indian enterprise makes a sectoral contribution.