The internalisation of integrated management systems as a key for sustainable companies: empirical evidence

Abstract

The integration of management systems has long been studied from various perspectives leaving the internalisation of integrated management systems out of focus. To address the identified gap, this research adopts and investigates empirically a conceptual model linking the internalisation of integrated management systems and corporate sustainability performance (CSP). To collect the empirical data, a structured questionnaire was administered to 787 Greek companies. 280 valid responses were received from companies certified to two or more management system standards. Results highlight the strong impact of the internalisation of integrated management systems on CSP in the form of a second-order model. In the validated model, internalisation is the independent variable, reflected in strategic and human resources, integration tools, and the internal process- and audit integration levels. CSP is the dependent variable, reflected in firms’ relationships with customers and suppliers, employees, investors, shareholders, financial institutions, the environment, society, and the state. Academic-wise, this study adds empirical evidence to the extant body of IMS knowledge, particularly addressing internalisation. Practitioners may relate the composed model’s stakeholder view of corporate sustainability performance with the context view of management system standards.

Keywords:

• integrated management system
• corporate sustainability performance
• internalisation
• structural equation modelling
• second-order model
• sustainable development

Disclosure statement

No potential conflict of interest was reported by the authors).