Managing for integration: a longitudinal analysis of management control for sustainability

Emilio Passetti, Massimo Battaglia, Lara Bianchi, Marco Frey

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review

25 Citazioni (Scopus)

Abstract

[Ita:]Based on a longitudinal eight-year study (2006e2014) in a large Italian food co-operative, this paper analyses whether and how the development and the use of sustainability control systems have been able to promote the integration of sustainability within organisational strategy. The co-operative has implemented three main instruments (sustainability report, sustainability annual plan and participatory social plan), which have been able to promote sustainability integration by inducing technical integration and reinforcing the cognitive enablers. However, strong cognitive (and organisational) barriers have gradually stifled the cognitive enablers and have not enabled sustainability to be fully integrated into the organisational strategy. As such, the integration process was marginalised, also due to the negative economic performance of the co-operative. The paper shows that sustainability integration remains a fragile concept even in a co-operative, despite the similarities between co-operative values and the principles of corporate social responsibility. Theoretically, the paper offers empirical evidences con-cerning management control literature for sustainability.
Lingua originaleEnglish
pagine (da-a)213-225
Numero di pagine13
RivistaJOURNAL OF CLEANER PRODUCTION
Volume136
DOI
Stato di pubblicazionePubblicato - 2016

Keywords

  • Co-operative enterprise
  • Management control system
  • Organisational strategy
  • Social and environmental accounting
  • Sustainability control system

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