The cultural dimension as a key value driver of the sustainable development at a strategic level: an integrated five-dimensional approach

One of the greatest challenges facing the contemporary research and academic world is to review the relationship between sustainable development and performance management system (PMS). More and more companies are embracing a strategic approach that includes sustainability issues into their corporate strategy. However, to date, sustainability and corporate strategy are still not adequately integrated in the organizations. Several criticisms are connected to its effectiveness and its practical implementation. In this context, in view of the numerous critical issues emerged in the literature, the aim of this paper is twofold: (1) to provide a clear view on the main sustainability dimensions considered relevant in the managerial practice, and (2) to identify a suitable approach to align the sustainability dimensions identified in the corporate strategy. To this end, we conducted a semi-structured interview with 70 middle and senior managers of Italian companies, specializing in sustainable development issues. Accordingly, the findings have revealed that to implement sustainable development strategy, organizations need to integrate five sustainability dimensions (environmental, social, economic, cultural and organizational) in the PMS execution. The results led to the identification of a cultural dimension as a key driver to support managers in implementing sustainability at a strategic level. The authors provided a sustainable framework oriented to emphasize the cultural change in the organizations as a first step of the sustainable development process.