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

Research output: Journal contributionsJournal articlesResearchpeer-review

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.

Original languageEnglish
JournalSocial and Environmental Accountability Journal
Volume45
Issue number1
Pages (from-to)42-72
Number of pages31
ISSN0969-160X
DOIs
Publication statusPublished - 04.2025

Bibliographical note

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

Recently viewed

Publications

  1. Model Predictive Control for Energy Optimization in Generators/Motors as Well as Converters and Inverters for Futuristic Integrated Power Networks
  2. Towards a global understanding of tree mortality
  3. Learning to collaborate while collaborating
  4. Nichtlineare Dynamik
  5. Temperature changes using excimer laser irradiation in a cochlear model
  6. Messung von Markenvorstellungen
  7. The influence of balanced and imbalanced resource supply on biodiversity-functioning relationship across ecosystems
  8. Forest gaps increase true bug diversity by recruiting open land species
  9. Formulating and solving integrated order batching and routing in multi-depot AGV-assisted mixed-shelves warehouses
  10. Handling Cytostatic Drugs
  11. The use of player physical and technical skill match activity profiles to predict position in the Australian Football League draft
  12. Implementing Environmental Management Accounting
  13. Performance of the Chemcatcher ® passive sampler when used to monitor 10 polar and semi-polar pesticides in 16 Central European streams, and comparison with two other sampling methods
  14. Two-way NxP fertilisation experiment on barley (Hordeum vulgare) reveals shift from additive to synergistic N-P interactions at critical phosphorus fertilisation level
  15. A Semiparametric Approach for Modeling Not-Reached Items
  16. Teaching pragmatic competence with corpora: Intensification in expressions of gratitude across varieties
  17. Microeconometric Studies on Firm Behavior and Performance
  18. Programmschriften
  19. Klassenrat
  20. Variational Pragmatics and World Englishes
  21. Engagement for genetic modification technologies in conservation: For whom, how, and for what ends?
  22. The emotional spectrum in traffic situations: Results of two online-studies
  23. Spectra of the planar Multipole Resonance Probe determined by a Kinetic Model