A Proposed Comprehensive Framework for Sustainability Performance Measures Evidence from Egyptian Industrial Sector | ||||
| مجلة الاسکندرية للبحوث المحاسبية | ||||
| Article 13, Volume 9, Issue 2, May 2025, Page 43-77 PDF (1.42 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/aljalexu.2025.426592 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Abeer Abdelmoneim Mohamed | ||||
| Lecturer at Accounting department Faculty of Commerce Ain Shams University | ||||
| Abstract | ||||
| This study aims to propose a comprehensive framework for sustainability performance measure in Egyptian industrial sector. Based on the literature, this study identifies the drivers of sustainability and related indicators that have the most significant influence on industrial sectors. These drivers and related indicators are used to develop the relationship between drivers and related hypotheses. It also adopted a quantitative research method, using a survey-based approach to collect data from a sample of Egyptian industrial sector. The most significant finding in the current study that has not been investigated in previous studies is that there is a positive relationship between the integration of environmental, social, and corporate governance indicators and economic sustainability performance. In addition, the environmental sustainability performance indicators have the highest impact on economic sustainability performance compared to social sustainability performance indicators and corporate governance sustainability performance indicators. The study makes significant contributions to the existing body of knowledge of management accounting literature in different ways. First, it advances sustainability performance indicators literature by developing a comprehensive theoretical framework to categorize these indicators across various drivers. Second, it contributes to the growing body of literature on the relationship between the drivers of sustainability and related indicators (environmental, social, and corporate governance indicators), and Economic sustainability performance, particularly in the context of emerging economies, where research in this area is limited | ||||
| Keywords | ||||
| Sustainability; Environmental indicators; Social indicators; Corporate governance indicators; Economic sustainability performance; performance measures | ||||
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