Sustainability performance measurement system (SPMS) is an instrument to offer
information on the firm’s monetary, environmentally friendly and also societal
effectiveness. It could help professionals to manage for competing edge in the end. On the
other hand, to date there has been tiny facts about the scope regarding SPMS
implementation within corporations. This paper explores the SPMS implementation
through understanding of its characteristics. Extant literature in the area was reviewed
and firms’ practices were investigated. Survey questionnaire were distributed to nine
companies operating in Malaysia. The findings revealed that most companies had their
performance measures linked to sustainability strategies and considered various
stakeholders. The result of this study should provide an avenue for future studies on
SPMS in Malaysia.
