Sustainability and management control. Exploring and theorizing control patterns in large European firms

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Authors

A growing body of literature argues that management control is essential in supporting an organization to become more sustainable. Nevertheless, skepticism has been raised about the existence of management controls in the context of sustainability in corporate practice and especially about their role in promoting sustainability within the organizations. Based on the management control framework of Malmi and Brown (2008), this paper explores empirically the extent to which large companies have developed a package of formal and informal management control mechanisms and theorizes on the observed sustainability control patterns. The results show that all researched companies deploy sustainability management controls. The paper identifies two distinct approaches in management control for sustainability: a focus on either formal or informal approaches. The insights and recommendations provided in this paper help organizations in translating their aspirations into their organization. The results also highlight the need for research to better understand the situations in which formal and informal management control for sustainability are or could be developed.

OriginalspracheEnglisch
ZeitschriftJournal of Cleaner Production
Jahrgang143
Seiten (von - bis)1291-1301
Anzahl der Seiten11
ISSN0959-6526
DOIs
PublikationsstatusErschienen - 01.02.2017

DOI

Zuletzt angesehen

Publikationen

  1. Moderators of the ego depletion effect
  2. Super-GAU und Computersimulation
  3. Propagation of particles injected from interplanetary shocks
  4. Values shift in response to social learning through deliberation about protected areas
  5. What makes me angry on the bicycle
  6. Alleviating depression in the unemployed
  7. Über die Liebe zur Musik
  8. Interdisciplinary engineering education in the context of digitalization and global transformation prozesses.
  9. Effect of Welding Speed on Friction Stir Welds of PM2000 Alloy
  10. Managing increasing environmental risks through agrobiodiversity and agrienvironmental policies
  11. A novel radio-frequency plasma probe for monitoring systems in dielectric deposition processes
  12. How students’ self-control and smartphone-use explain their academic performance
  13. Block matrix based LU decomposition to analyze kinetic damping in active plasma resonance spectroscopy
  14. Writing Creatively in a Foreign Language
  15. Nachhaltigkeitsinformatik
  16. The effects of visual sustainability labels on consumer perception and behavior
  17. Priming effects induced by glucose and decaying plant residues on SOM decomposition: A three-source 13C/14C partitioning study
  18. Der Sozialindex für Hamburger Schulen
  19. The “First Ones to Close and Last Ones to Re-Open”
  20. Fines for Absuse of Dominance in "High tech" Markets
  21. Spectra of the planar Multipole Resonance Probe determined by a Kinetic Model
  22. CALPHAD-based modeling of pressure-dependent Al, Cu and Li unary systems
  23. Antike als Inszenierung
  24. Jane Essex, Inclusive and Accessibe Secondary Science: How to Teach Science Effectively to Students with Additional or Special Needs (Book Review)
  25. The need for pluralism in landscape models: a reply to Dunn and Majer
  26. Biodiversity across trophic levels drives multifunctionality in highly diverse forests
  27. Pupils as raters of instructional quality
  28. The ten principles of green sample preparation
  29. "God Is in the Details", or The Filing Box Answers
  30. Good-Practice-Sammlung
  31. Plant diversity effects on aboveground and belowground N pools in temperate grassland ecosystems
  32. ADORE - Teaching Adolescent Struggling Readers
  33. Gender Differences in Grip-Strength Depending on Arousal and Valence of Emotions