Application of TPB to quality management systems as basis for corporate sustainability reporting

Abstract

Management systems, whether documented or informal, have been a fundamental part of doing business as long as commercial trade has been practised since time memorial. Requirements have since been formalised into standards such as ISO 9001 and stakeholder desires have evolved to include the need for creditable accurate sustainability reporting. Core to successful implementation of these requirements are engaged employees. This study adds to the body of knowledge by testing the Theory of Planned Behaviour (TPB) to evaluate employees perceptions and intention to exhibit. Quality Management System (QMS) compliance behaviour in economically successful companies that complete Corporate Sustainability Reporting (CSR). A mixed exploratory methodology was followed, utilizing the standard TPB model to determine whether the compliance intention of employees could be assessed and predicted; and themed codes to provide insight into employee perceptions, contributing factors and levels of engagement. Results indicated a relatively weak predictive value of the TPB model, prompting an extended model to be recommended for future research in this context. Attitude proved to be the largest influencer of intention; the more positive employees, the more likely they are to behave in compliance with QMS requirements. Further paradoxical findings regarding employees perceived control and self-efficacy over their actions were found. While, employees are likely to have the intention to comply with QMS requirements, varying levels of Perceived Behavioural Control (PBC) indicated a possible lack of active engagement. Significantly, overwhelming employee support for the use of QMS as information highway to ensure reliable, accurate and verifiable data for CSR was found.