Sustainable Performance : unraveling the Nexus between ESG and Performance Management Systems

In the current highly competitive environment, firms are devoting growing levels of attention towards environmental, social, and governance (ESG) standards as a response to external pressure from stakeholders. Consequently, scholars are currently displaying heightened interest in examining the integration of financial and non-financial information, including ESG, within performance measurement systems (PMSs). Adopting broader PMSs would provide companies with a more holistic comprehension of their performance, consequently avoiding prioritizing solely financial and economic indicators while neglecting sustainability and social responsibility. We employed the Systematic Literature Review (SLR) protocol to carry out the research and conducted a comprehensive exploration of the subject under investigation. Specifically, we first constructed the research profile of the sample, offering an overview of the existing knowledge in the field.

Subsequently, we performed a meticulous and qualitative examination of the prevalent emerging themes discovered in the sample. Finally, the review concludes by presenting a structured research agenda that outlines various avenues for future research. [Publisher's Text].