@article{MAKHILLTSS2018131124760,
    title = {Appropriateness of Performance Measures to Strategic Orientation
Toward Sustainability},
    journal = {The Social Sciences},
    volume = {13},
    number = {11},
    pages = {1491-1508},
    year = {2018},
    issn = {1818-5800},
    doi = {sscience.2018.1491.1508},
    url = {https://makhillpublications.co/view-article.php?issn=1818-5800&doi=sscience.2018.1491.1508},
    author = {Adeeb},
    keywords = {Sustainable performance,sustainability strategic,EVA,BSC and performance measurements,Saudi
industrial firms,measures},
    abstract = {This study aimed to determine the appropriateness of performance measures to strategic orientation
toward corporate sustainability. It was applied on the Saudi industrial firms listed on the Saudi Securities
Exchange Market. The study community was divided into two groups, i.e., petrochemical firms and firms
involved in other industries. Data were collected using a questionnaire designed for this purpose in addition
to some unstructured interviews and reports of some firms published on the internet. The study results reveal
that with the exception of the environmental dimension there is no difference between the petrochemical firms
and the other industries. Besides, there is lack of appropriateness between the performance measures of
strategic orientation toward sustainability and the tendency of the Saudi industrial firms to measure sustainable
performance using economically centered measures.}
    }