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Original research
INTEGRATING SUSTAINABILITY INTO STRATEGIC MANAGEMENT ACCOUNTING: FRAMEWORKS FOR MEASURING ENVIRONMENTAL AND SOCIAL PERFORMANCEPages 45-50
Abstract
This research looks into how sustainability can be incorporated into Strategic Management Accounting (SMA) through the creation of frameworks for assessing environmental and social performance. The research tackles the increasing need for management systems that extend beyond financial metrics and integrate sustainability dimensions into decision-making processes. The authors aim to create and assess a comprehensive framework that integrates traditional SMA tools with sustainability-oriented measures. During the research, the authors applied a mixed-methods approach, incorporating case studies of industrial enterprises along with a quantitative analysis of sustainability performance indicators. Environmental data included Scope 1, 2, and 3 greenhouse gas emissions, while social indicators covered employee training, workplace safety, and workforce diversity. The results show that integrating sustainability into Strategic Management Accounting (SMA) enhances the alignment of strategic objectives with long-term environmental and social outcomes, strengthens regulatory compliance, and improves organizational competitiveness. The findings indicate that frameworks such as the Sustainability Balanced Scorecard and internal carbon pricing offer practical tools for embedding sustainability into budgeting, investment appraisal, and incentive systems. This research contributes to theory by extending SMA to incorporate multi-dimensional performance measures and to practice by providing managers with decision-oriented instruments for effective, sustainable strategy implementation.
Keywords: Strategic Management Accounting, Sustainability, Environmental Performance, Social Performance, Balanced Scorecard, Corporate Sustainability, Carbon Accounting, Value Chain.
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Nodira B. Abdusalomova, 
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