Sustainability integrated into performance management systems enables the generation, measurement and exploitation of information to support a holistic focus on performance for the implementation of strategic goals and adaptation to operational circumstances (otley, 2001). By drawing on a broad scope of in formation types and focussing beyond profit maximisation, a performance management system may bring positive changes in organisational culture, systems and processes as it facilitates the setting of performance goals, allocates and prioritises resources, monitors current activities, and presents pursuing agreed goals (Amaratunga and Baldry, 2002)