The Ferreira and otley (2009) framework complements the Gond et al. (2012) framework by expanding the examination of sustainability integration in strategy beyond the integration be- tween specific control systems. The entire performance management process is encompassed in the Ferreira and otley (2009) framework, which focuses on the interconnections between performance management elements and provides a structured approach to analyse the data (Berry et al.. 2009) The framework is useful in providing an overview of sustainability integration in PMss, even when integration is not present in all elements. Furthermore, the NIS theory is used with the framework to enable deeper understanding of contextual issues that affect sustainability integration in PMss.