Abstract
PurposeDrawing on the natural resource-based view and the literature on management control systems as a package, this study aims to investigate organizations’ sustainability control systems designed to achieve the interrelated sustainability objectives of performance and reporting.Design/methodology/approachThe authors use three-stage least squares regressions on archival data for a large sample of international companies.FindingsBetter environmental performance and sustainability reporting quality are related to certain control system components, and the dual objectives of sustainability performance and reporting are interrelated.Originality/valueThis study provides theoretical contributions and practical implications by demonstrating how a set of sustainability control components can enable better sustainability reporting and performance outcomes.
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