TY  - JOUR
T1  - Appropriateness of Performance Measures to Strategic Orientation
Toward Sustainability
AU - Abdulwahab Al-Hebri, Adeeb 
JO  - The Social Sciences
VL  - 13
IS  - 11
SP  - 1491
EP  - 1508
PY  - 2018
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2018.1491.1508
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2018.1491.1508
KW  - Sustainable performance
KW  -sustainability strategic
KW  -EVA
KW  -BSC and performance measurements
KW  -Saudi
industrial firms
KW  -measures
AB  - 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.
ER  -