Abstract
Sustainability is a theme of the day and affecting socially, economically, and environmentally to future generations. The impact of social disruption, and recognize the environmental issues and redesign their policies accordingly particularly sports goods industry of Punjab. This letter intent to establish sustainable strategies have an impact on sustainable performance with the mediating role of sustainable structure. The religiosity has been tested as a moderating variable in this relationship. This study tests the multidimensional construct sustainable strategies to measure the sustainable performance of manufactures from the sports goods industry Pakistan. The results revealed that sustainable performance is linked with sustainable strategies however, sustainable structure indicates a positive and insignificant relationship with sustainable performance. The religiosity shows a positive and significant relationship with sustainable performance. The moderating effect of religiosity was not significant (sustainable structure and sustainable performance, sustainable strategies and sustainable performance). This study proposes testing of other environmental concerns and social factors to measure the sustainable performance of SMEs in Pakistan.