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

Research output: Journal contributionsJournal articlesResearchpeer-review

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.

Original languageEnglish
JournalJournal of Cleaner Production
Volume143
Pages (from-to)1291-1301
Number of pages11
ISSN0959-6526
DOIs
Publication statusPublished - 01.02.2017

Recently viewed

Publications

  1. Application of Friction Riveting technique for the assembly of electronic components on printed circuit boards (PCB)
  2. “Making Sense”
  3. A Genetic Algorithm for the Dynamic Management of Cellular Reconfigurable Manufacturing Systems
  4. Evaluating the (cost-)effectiveness of guided and unguided Internet-based self-help for problematic alcohol use in employees
  5. Do Specific Text Features Influence Click Probabilities in Paid Search Advertising?
  6. Lernwerkstatt
  7. Like! You saved #energy today. Fostering Energy Efficiency in Buildings – The implementation of social media patterns as symbols in Building Management Systems‘ Graphical User Interfaces using Peirce’s semeiosis as a communication concept
  8. Sustainability-oriented technology exploration: managerial values, ambidextrous design, and separation drift
  9. Degradation of 5-FU by means of advanced (photo)oxidation processes
  10. Meat substitutes
  11. Identifying determinants of teachers' judgment (in)accuracy regarding students' school-related motivations using a Bayesian cross-classified multi-level model
  12. Learning and Re-learning in Chat-based CSCL
  13. From stories to maps
  14. Adjust for Windows – Version 1.1
  15. Proof of concept
  16. Learning Strategies of First Year University Students
  17. "If you like something, you want it to develop."
  18. § 22 Level Playing Field and Sustainable Development
  19. Equivalence unbalanced-metaphor, case, and example-from Aristotle to Derrida
  20. Complex Trait-Treatment-Interaction analysis
  21. Aboveground overyielding in grassland mixtures is associated with reduced biomass partitioning to belowground organs
  22. What’s Hot: Machine Learning for the Quantified Self
  23. Vertical gradient in soil temperature stimulates development and increases biomass accumulation in barley
  24. Different sizes, similar challenges
  25. Strategy execution in higher education