Sustainability Management Control Research Articles

Exploring Sustainability Control Systems' Integration: The Relevance of Sustainability Orientation

ABSTRACT We know very little about management control for sustainability. The objective of this paper is to overcome this void and to explain why and how sustainability control mechanisms vary in relation to firms' sustainability initiatives. In particular, we investigate how the integration of Sustainability Control Systems (SCSs) with the more traditional Management Control Systems (MCSs) is affected by managerial sustainability orientation. The empirical evidence based on a multiple-case design suggests that the nature of a firm's sustainability orientation represents the key trigger in explaining variations in SCSs' integration, and that this integration is facilitated by other potential enablers creating a positive environment supportive of sustainability initiatives. Insights on the complexities and potential dysfunctional consequences of the integration process are also offered. The paper concludes with some avenues for future research.

Possibilities for converting conventional cattle production to the organic model in the Grijalva River Basin, Mexico

AbstractThe possibilities for converting conventional cattle production to the organic model were evaluated in the Grijalva River Basin, Mexico, and possible interventions were identified. A multi-criteria organic livestock conversion index (OLCI) with 10 indicators comprising 35 variables was used. Information was obtained through participatory workshops, direct observation, and interviews to 91 farmers of 11 different communities in the municipalities of Mazapa de Madero (n = 17), Huitiupan (n = 30), and Tacotalpa (n = 44). Results show higher OLCI values in Mazapa (56.8%) and Tacotalpa (56.7%) than in Huitiupan (49.0%). The production units evaluated show: (i) limitations with respect to indicators ecological weed control in pastures and crops, veterinary prevention and treatment, food safety, and ecological management, and (ii) strengths to reach the organic standards are: feed management, sustainable pasture management, soil fertilization, ecological pest and disease control in pastures and crops, br...

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

Based on a longitudinal eight-year study (2006–2014) 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 concerning management control literature for sustainability.

A new conceptual model of influences driving sustainability based on case evidence of the integration of corporate sustainability management control and reporting

Case study evidence from a large industrial firm is analysed with the purpose of constructing a new conceptual model of the influences that drive companies towards sustainability, and showing the advantages of integrating sustainability reporting with management control systems, specifically the balanced scorecard. The new conceptual model suggests an important role for external stakeholders to influence balanced scorecard measures, sustainability report measures, and management focus. These three constructs influence each other and are reinforced by a system of assigning and enforcing the assumption of individual employee responsibility, whilst supporting a drive towards sustainability. The advantages of integration include better operationalization and internal communication of sustainability ideals through the use of the balanced scorecard (BSC), and a better understanding of BSC causality (between the BSC perspectives) through the more extensive stakeholder engagement that sustainability reporting calls for.

Special volume of the Journal of Cleaner Production on “Integrating corporate sustainability performance measurement, management control and reporting”

Much has been written about “why” companies are involved in sustainability issues. Numerous papers have been published about their motivations such as the business case and stakeholder management. However, relatively little research has addressed the “how” question. Amongst the “how” questions, the one dealing with how companies can and do integrate sustainability performance measurement, management control, reporting and communication is particularly underexplored. How are companies involved in sustainability management through accounting and reporting? How are appropriate data obtained and how are they used to influence management decision making, management control, performance management and incentive systems when assessing the success of company sustainability? Reporting companies mainly collect data for lagging indicators. Although these are of potential use they mainly provide information about past performance, and are not relevant for management decisions. To improve sustainability performances (environmental, social and economic), firms also need to consider leading indicators. Current trends such as ‘Integrated Thinking and Integrated Reporting’ stimulate this way of thinking while encouraging firm’s managers to integrate sustainability issues within the firm’s vision, strategy, risk management, conventional management accounting, control and reporting systems. Although these elements are often addressed separately, it is becoming increasingly urgent that for effective improvement of sustainability performance all must be addressed in an integrated and holistic manner. How do and can companies integrate these different management areas, departments and rationales in such ways that help the firms to become true leaders in the transition to post fossil carbon societies? To motivate research on this topic The Environmental and Sustainability Management Accounting Network (EMAN) conference to be held on 27th and 28th March, 2014 will focus on the theme

Substance Flow Analysis of Lead for Sustainable Resource Management and Pollution Control

As the biggest producer and the second largest consumer of lead in the world, China is facing serious conflict between rapid economic development and environmental deterioration caused by lead pollution. Our analysis results show that lead poisoning accidents increased sharply since 2005, and there is growing concern that children remain at risk from lead exposure. Accordingly, sustainable resource management and pollution control of lead is of great significance. As the first step, substance flow analysis (abbreviated as SFA) models of lead flows in both economic subsystem and environmental subsystem are established by using top-down approach in this study. Then the situation of production, consumption and emission of lead resources can be revealed. This study provides the most detailed depiction of lead flows within a regional level, and it is essentially important for the future analysis and management of lead resource. Furthermore, environmental simulation models, risk assessment models, Crystalball software and GIS tool are proposed to be integrated on the same platform to recognize the pollution situation, corresponding population risk and major exposure pathways in the study region. This new perspective extends the traditional method of substance flow analysis of lead, not only important for the improvement of lead resource efficiency, but also supporting the pollution prevention policy making.

Balanced Scorecard as a Tool for Sustainable Management Control: A Case Study of the Brazilian Air Force

  Abstract—The amount of waste generated in the current society has undertaken the necessary balance between the economic, social and environmental objectives. The law number 12.305, from August 2, 2010, which instituted the National Solid Waste Policy (PNRS) was regulated by Decree 7.404 of December 23, 2010, originating the Inter-ministerial Committee of solid waste policy. Its approval has initiated a process of seeking solutions to reduce the amount of solid waste and the impacts generated by it. In view of the paucity of studies on sustainability policies adopted by the public sector and multiplicity of waste generated by the Brazilian Air Force, this institution has been chosen for this case study. The method chosen for this research makes it possible to identify the holistic characteristics of an organization. The investigation relied on direct observation, semi-structured interviews, bibliographical and documental research as secondary sources of information. As a result, the paper presents a map of strategic goals and a map of tactical objectives, defining sustainability policies and the design of a sustainable Balanced Scorecard to drive a sustainable vision to be deployed in the Brazilian Air Force.

Sustainability as a driver for corporate economic success

Sustainability issues create opportunities and threats to business success. This paper discusses drivers to create a business case for sustainability and argues for a more systematic approach to management than current approaches which in practice involve working with checklists. Based on the core logic of the Sustainability Balanced Scorecard (SBSC) perspectives, a structure for sustainability management control is discussed.

Leonardo pilot project for sustainable water management in Central Europe

This program is not intended to replace education in individual fields such as engineering, or biology, but rather to enhance the knowledge of issues related to sustainable water management and flood control for university graduates and water and environmental management professionals. Based on the testing and evaluations, the approach used in the modules design is effective, primarily because of its simplicity and similarity to the normal lecture format. The aids for studying the materials (highlighting, notes, hyperlinks, etc.) were all found to be very useful. Variations of the course modules, at different levels, can serve as a general introduction to sustainable water management for technical staff, administrative staff, planners, higher-level managers or other interested parties. It can also serve as an adjunct to other programmes, or can be used as a foundation for more advanced courses (e.g. Advanced Hydrology courses) by building on the general water management background from the WLPP.