Contrôle de gestion durable : Quels modèles de contrôle dans les grandes entreprises marocaines

Abstract

Previous research has shown that management control is essential in helping an organization become more sustainable. However, skepticism has been raised about the existence of management controls in the context of sustainability, particularly regarding their role in promoting sustainability within organizations. Based on Malmi and Brown's (2008) management control framework, this article empirically explores the extent to which large companies have developed a set of formal and informal management control mechanisms and theorizes a sustainability control model. The results show that all companies studied deploy sustainability management controls. The document identifies two approaches to sustainable management control, formal or informal. The results also highlight the need for research to better understand the situations in which formal and informal management control in sustainability could be developed.