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’.
Ditillo, A., Lisi, I. E., Towards a more comprehensive framework for Sustainability Control Systems research, in Freedman, M., Jaggi, B. (ed.), Accounting for the Environment: More Talk and Little Progress, Emerald Group Publishing Limited, Bingley 2014: <<Advances in Environmental Accounting & Management>>, 23- 47. 10.1108/S1479-359820140000005010 [http://hdl.handle.net/10807/65874]
Towards a more comprehensive framework for Sustainability Control Systems research
Lisi, Irene Eleonora
2014
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’.
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