Exploring Management Control Systems for Biodiversity: Insights from Three Food Companies

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Authors

Despite growing recognition of the pressing need for companies to protect biodiversity, research has not yet provided a comprehensive overview to help guide companies on effective biodiversity management. This study identifies a package of intra-organisational biodiversity management controls that may be effective across multiple organisational contexts as well as individual controls that companies can choose from according to their specific contexts. For this purpose, we undertook an exploratory multiple case-study, selecting critical cases from the food sector on the basis of this industry’s enormous impacts on biodiversity loss and its existential dependence on preserving biodiversity. In analysing our interview and archival data we applied a framework of management control categories to investigate the research question ‘How do food companies use management control systems to address biodiversity?’ Our study contributes to practice and theory by providing a systematic overview of management controls and practices targeting key issues of biodiversity loss. Whilst confirming there is no one-size-fits-all approach, our findings indicate that companies should strive to integrate biodiversity-related controls with their core business, interlink biodiversity controls with existing sustainability controls, and complement informal with formal controls.

OriginalspracheEnglisch
ZeitschriftSocial and Environmental Accountability Journal
Jahrgang45
Ausgabenummer1
Seiten (von - bis)42-72
Anzahl der Seiten31
ISSN0969-160X
DOIs
PublikationsstatusErschienen - 04.2025

Bibliographische Notiz

Publisher Copyright:
© 2024 Centre for Social and Environmental Accounting Research.

DOI

Zuletzt angesehen

Forschende

  1. Isabel Wullschleger

Publikationen

  1. Combination matters
  2. Several genes in Chlorella virus strain CVG-1 encode putative virion components
  3. On the logic of drawing history from symbols, especially from images
  4. The Emerging Research Field of Experimentation for Circular Business Model Innovation
  5. Virtual Voting in RFMOs
  6. Programme des Lebens und Überlebens
  7. Measurement approaches for inigrated reporting adoption and quality
  8. Wasted compliance strategies? The policy-making styles of Hungary and Poland in the implementation of European environmental directives
  9. The end of welfare as we know it?
  10. Article 69 CISG
  11. The Bigger Picture of Corruption
  12. Flavonoids as biopesticides – Systematic assessment of sources, structures, activities and environmental fate
  13. Expertise for the public:
  14. Identifying user assistance systems for radiotherapy to increase efficiency and help saving lives
  15. Water-related problématiques
  16. GOMBRICH,ERNST,HANS, BETWEEN PATHOS AND ORNAMENT
  17. Public Value
  18. Preliminary data on help‐seeking intentions and behaviors of individuals completing a widely available online screen for eating disorders in the United States
  19. Intra-industry adjustment to import competition
  20. Atmospheric mercury over sea ice during the OASIS-2009 campaign
  21. The balanced scorecard’s missing link to compensation
  22. The effects of managerial preferences on the financial behaviour of small firms
  23. European External Action Service
  24. Coplanar micro-strips/electrospun sensor system to measure the electronics properties of the polyethylene oxide (PEO) electrospun
  25. Programm FAKE
  26. Fast Catch Bumerang
  27. Investigation on Flexible Coils Geometries for Inductive Power Transmission Systems
  28. Navigating cognition biases in the search of sustainability
  29. Virtual-exchange collaboration timeline planner
  30. Physical self-concept and physical activity enjoyment in elementary school children
  31. Impact Assessment of Emissions Stabilization Scenarios with and without Induced Technological Change
  32. Unterschiedliche Welten