Towards a more comprehensive framework for Sustainability Control Systems research

Irene Eleonora Lisi, Angelo Ditillo

Risultato della ricerca: Contributo in libroChapter

17 Citazioni (Scopus)

Abstract

Little is known about how management control systems support sustainability within organizations, despite the important role that properly designed Sustainability Control Systems (SCS) may play in helping firms to better face their social and environmental responsibilities. Based on such premises, the aim of this essay is twofold. First, it presents a review of the emerging stream of research on SCS in order to illustrate the main unaddressed issues in this literature. Second, it makes a call for a more holistic approach to the study of SCS, which considers also their organizational and cultural dimensions in addition to their technical properties. In so doing, this essay also proposes a framework for informing future work on the topic, based on the concept of ‘control package’.
Lingua originaleEnglish
Titolo della pubblicazione ospiteAccounting for the Environment: More Talk and Little Progress
EditorMartin Freedman, Bikki Jaggi
Pagine23-47
Numero di pagine25
DOI
Stato di pubblicazionePubblicato - 2014

Serie di pubblicazioni

NomeAdvances in Environmental Accounting & Management

Keywords

  • Control package
  • Management control systems
  • Sustainability
  • Sustainability control systems

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