Sustainability Management Control Research Articles

지속가능한 프로젝트 관리를 위한 프로젝트 제어 방안: 도로 침수 예방 사례 프로젝트를 중심으로

As environmental pollution, energy depletion, and maintenance difficulties due to changes in social requirements arise during project progress, interest in the sustainability of project management has increased. Accordingly, sustainable project management theories have been proposed to complement the short-term goal-focused approach and performance evaluation methods that existing project management methods have adhered to. However, the sustainable project management theories have not been extended to empirical research. In this paper, we provides a case study of a sustainable project management framework and control mechanisms such as a collaboration model and incentive model using a road flood prevention project as an example. The case project was a project for improving urban infrastructure and was carried out with consideration for environmental, social, and economic sustainability. Through sustainable project management, the case project was able to achieve its sustainability goals and shows the results of the application of the control mechanisms.

The Interaction of Sustainability Governance Structure and Sustainability Management Control Systems: An Italian Case Study

This study aims to analyze sustainability governance mechanisms and understand which roles and responsibilities fall under a governance system, as well as the pro-cesses of integrating sustainability into management control systems. Qualitative research focused on the case study analysis of SIT. Interviews were conducted with key figures within the firm regarding roles and responsibilities in sustainability issues to address the peculiarities related to sustainability governance design and implementation and to delve into the role of sustainability management control systems. Several documents were also analyzed: sustainability reports, sustainabil-ity plans, corporate monographs, and questionnaires related to participation in sustainability ratings and awards. Based on a review of the literature on corporate governance and the integration of corporate sustainability into it, including the analysis of previous studies on sus-tainability management control systems, this study found that good sustainability governance and a coherent sustainability management control system play a key role. They provide support in decision-making, enable the implementation of stra-tegic objectives consistent with sustainability targets, identify actions and best practices for effective improvement in sustainability performance, and enable the firm to pursue sustainable success. From a practical point of view, this case study represents a good example of how sustainability can permeate all business pro-cesses, thus providing opportunities for growth and continuous improvement.

Integrated Analytical Hierarchy Process (AHP) and GIS techniques based Soil Erosion Susceptibility Mapping in Chite Watershed, Mizoram, India

Soil erosion is a significant form of land degradation that profoundly affects agricultural and ecosystem sustainability. The present study aimed at addressing this issue by developing precise and feasible erosion susceptibility map in Chite watershed, India, using integrated approach combining the Analytical Hierarchy Process (AHP) with Geographic Information System (GIS). To evaluate erosion susceptibility conditions, multiple causative factors including elevation, slope, drainage density, distance from streams, land use / land cover, rainfall intensity, normalized difference vegetation index, lithology, soil texture and lineament density were selected. These factors and their sub-classes were prioritized by AHP method based on their relative influence on soil erosion. Subsequently, the calculated AHP weights were utilized for generating a spatial dataset of soil erosion susceptibility through GIS technology. Accuracy assessment by the area under the ROC curve (AUC) reveals considerably acceptable results for the predicted map when compared to erosion inventory, producing an accuracy level of 0.812 (81%) and 0.922 (92%) for erosion and non-erosion points respectively. Thus, the present study manifests the efficiency of integrating the AHP and GIS techniques for erosion susceptibility mapping in the Chite watershed and this may serve as a valuable tool for sustainable land management and erosion control.

Sustainability management and internal control systems in Lebanese NGOs

Sustainability management and internal control systems in Lebanese NGOs

Greening Austrian social service and healthcare non-profits

The climate crisis requires the systematic integration of environmental matters into the management practices of companies across all sectors. The 2022 Corporate Sustainability Reporting Directive (CSRD) has created a need in many large social service and healthcare non-profits (SSHC–NPOs) within the European Union to extend the integration of environmental matters by 2025. While there is plenty of research on environment management practices of large for-profit enterprises, the research on environmental matters in SSHC-NPOs, which gain their legitimacy from social value creation, has been neglected. This study examines how large Austrian SSHC-NPOs are preparing for the environmental requirements set by the CSRD. The integration of environmental considerations into their core strategy, sustainable management control practices, and non-financial reporting poses a significant challenge. To evaluate the status of integration of environmental matters, the paper uses two sequential stage models based on institutional theory. The study is based on data from interviews with 21 Austrian SSHC-NPOs. The findings reveal that the integration of environmental matters is at an early stage, driven by a pragmatic approach with a strong emphasis on social and financial concerns. Cultural controls take precedence in management control practices, while administrative and cybernetic controls lag behind. Environmental reporting does not meet CSRD requirements, and the studied SSHC-NPOs aim for minimal compliance only, when CSRD comes into force in 2025. Additionally, it highlights that these organizations do not conform to the sequential stages proposed by two institutionalist stage models, emphasizing the role of the SSHC sector's context in shaping their behavior and practices.

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

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.

Exploring sustainability management control system and eco-innovation matter sustainable financial performance: The role of supply chain management and digital adaptability in indonesian context

This research delves into the intricate dynamics of sustainable financial performance, driven by the interplay between Sustainable Management Control Systems (SMCS) and Eco-Innovation. Additionally, it evaluates the pivotal mediating roles of Supply Chain Management (SCM) and Digital Adaptability within this relationship, specifically within the context of Indonesian companies. Employing a survey methodology via carefully designed questionnaires, responses were collected from managerial representatives of the companies. The results underscore the significance of most hypotheses, revealing a notable influence of SMCS and eco-innovation on sustainable financial performance. However, some hypotheses regarding the mediating role of SCM and digital adaptability exhibit mixed outcomes. These findings emphasize the essential roles of SCM and digital adaptability in amplifying the effects of SMCS and eco-innovation on sustainable financial performance. Nevertheless, the intricate interdependencies suggest the presence of other influential factors affecting the relationship between digital adaptability and sustainable financial performance, warranting further exploration. The study's limitations include its focus on Indonesian organizations, reliance on self-reported data with response bias potential, cross-sectional design lacking causality establishment, and unexplored alternative mediating variables. This study enriches managerial decision-making and contributes valuable insights to sustainability management, especially in Indonesia, opening new avenues for academic research and inquiry.

Sustainable management and comprehensive administrative control of asphalt pavements case study, Perú

The management of asphalt pavements is of great importance for the development of road, motorway and airport runway infrastructures. For the company to achieve its goals, the use of administrative control instruments or tools such as evaluations and follow-ups of employees. Such control begins with the design by the company of an organizational structure where activities are planned and their effectiveness with their subsequent evaluations. The study aimed to analyze the management of asphalt maintenance and its administration process in a pavement and construction company in the Lima region, Peru. The methodology used was the hypothetical deductivo. Thedesign was non-experimental and cross-sectional deliberating the variables in a single time of study in a descriptive way, the sample population was the administrative workers and workers to perform the research technique, the type of instrument used was the survey with anonymous questions and closed questions, or at least all those questions that best respond to the situation we want to know. An analysis of frequencies and weighting of percentages was made from which it obtained, the values that allowed us to know the problems of the company with respect to the variables under study such as administrative control and maintenance, the validity of the instrument had a degree of reliability of Cronbach’s alpha of 0.879 for the variable Administrative control and maintenance of 0.849. In the research regarding the dimensions of asphalt pavement have a relationship with the administrative management of the company, having a positive significance.

Assessing water quality in the Dong Nai River (Vietnam): implications for sustainable management and pollution control.

Dong Nai River provides essential water resources for millions of people across 11 provinces and cities in Vietnam. However, the different pollution sources such as household, farming, and industrial operations have caused the river water quality to deteriorate over the past decade. To gain a comprehensive understanding of the river's surface water quality, this study employed the water quality index (WQI) across 12 different sampling sites. In total,144 water samples with 11 parameters were analyzed in accordance with the Vietnamese standard 08:2015/MONRE. Results revealed a range of surface water quality, from poor to good according to the VN-WQI (Vietnamese standard), and a medium even bad level in some months according to the NS-WQI (American standard). The study also identified temperature, coliform, and dissolved oxygen (DO) as strong contributors to WQI values (VN_WQI standard). Principal component analysis/factor analysis was used to determine pollution sources, with the results highlighting agricultural and domestic activities as the main contributors to river pollution. In conclusion, this study underscores the importance of effective planning and management of infrastructure zoning and local activities to improve the river's surface water quality and surrounding areas, as well as safeguard the well-being of the millions who depend on it.

Presenting a Sustainable Production Model of Vegetable Products (Potato Case Study)

One of the most important key issues in the world economy is the issue of sustainable production management and waste control of agricultural products. In this study, considering the economic, social and environmental importance of potato product waste, relying on the concepts and opinions of farmers, experts and experts in this field, an explanation of potato waste reduction management and its sustainable production model has been tried in Bahar city of Hamadan province should be presented. The methodology of this research is qualitative, and in the discussion of the method, the basic theory method is used. Data was collected using semi-structured interviews, photos, videos, and documents, and the validity of the research was confirmed by agricultural experts. The highest amount of potato production waste is related to the harvesting and post-harvest stages. Also, the effective factors in the occurrence of potato waste in Bahar city can be listed in six major factors including economic, biological and natural, educational and skill, social, political and technical issues. The basic problems and challenges of potato waste in Bahar include three main categories that affect the economic, social and environmental sectors. The results showed that potato waste reduction management training is the most important common priority in all stages of sustainable potato production, because it leads to diversification of activities, reduction of agricultural risks, creation of new demand, generation of income and growth of industries. transformation and added value and increase of agricultural development opportunities. Two simple and logical models as the main framework for solving the problem, first for the farmers and then for the managers of the organizations, policy makers and planners in different stages of actions before, during cultivation, before harvesting, after harvesting and marketing.

The effect of macroeconomics and supply chain finance (SCF) on profitability: Evidence from manufacturing companies

This paper examines the effect of macroeconomics and supply chain finance (SCF) on the profitability of the manufacturing companies, specifically in Indonesia from 2017 to 2021. Furthermore, the study demonstrates the critical role of macroeconomics and SCF in profitability through the use of general moment method (GMM). The results indicate that cash conversion cycle (CCC) is detrimental to profitability (P), while macroeconomics has a positive impact on it. In addition, strong profitability is negatively and positively correlated with the leverage (LEV) and sustainable supply chain management (MRPB) control variables, respectively.

Contribution of pollution gradient to the sediment microbiome and potential pathogens in urban streams draining into Lake Victoria (Kenya).

In sub-Saharan Africa (SSA), urban rivers/streams have long been subjected to anthropogenic pollution caused by urbanization, resulting in significantly altered chemical and biological properties of surface water and sediments. However, little is known about the diversity and structure of river microbial community composition and pathogens, as well as how they respond to anthropogenic inputs. High-throughput 16S rRNA amplicon sequencing and PICRUSt predictive function profiling were used in this study to conduct a comprehensive analysis of the spatial bacterial distribution and metabolic functions in sediment of two urban streams (Kisat and Auji) flowing through Kisumu City, Kenya. Results revealed that sediment samples from the highly urbanized mid and lower stream catchment zones of both streams had significantly higher levels of total organic carbon (TOC), total nitrogen (TN), total phosphorous (TP) than the less urbanized upper catchment zone, and were severely polluted with toxic heavy metals lead (Pb), cadmium (Cd), and copper (Cu). Differential distribution of Actinobacteria, Proteobacteria, Chloroflexi, and Verrucomicrobia in sediment bacterial composition was detected along stream catchment zones. The polluted mid and lower catchment zones were rich in Actinobacteria and Proteobacteria, as well as a variety of potential pathogenic taxa such as Corynebacterium, Staphylococcus, Cutibacterium, Turicella, Acinetobacter, and Micrococcus, as well as enteric bacteria such as Faecalibacterium, Shewanella, Escherichia, Klebsiella, Enterococcus, Prevotella, Legionella, Vibrio and Salmonella. Furthermore, PICRUSt metabolic inference analysis revealed an increasing enrichment in the sediments of genes associated with carbon and nitrogen metabolism, disease pathogenesis, and virulence. Environmental factors (TOC, Pb, Cd, TN, pH) and geographical distance as significant drivers of sediment bacterial community assembly, with the environmental selection to play a dominant role. In polluted river catchment zone sediment samples, Pb content was the most influential sediment property, followed by TOC and Cd content. Given the predicted increase in urbanization in SSA, further alteration of surface water and sediment microbiome due to urban river pollution is unavoidable, with potential long-term effects on ecosystem function and potential health hazards. As a result, this study provides valuable information for ecological risk assessment and management of urban rivers impacted by diffuse and point source anthropogenic inputs, which is critical for future proactive and sustainable urban waste management, monitoring, and water pollution control in low-income countries.

Alternate wet and dry irrigation technology as a sustainable water management and disease vector control tool

Alternate wet and dry irrigation technology as a sustainable water management and disease vector control tool

Sustainability Reporting and Management Control System: A Structured Literature Review

The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the sustainability reporting and management control systems (SRMCS) research agenda. This study builds on the structured literature review method by categorising and synthesising 15 years of research into the topic “sustainability reporting and management control”. Approximately 500 relevant articles were identified in the first round of searching Google Scholar and Scopus with the selected keywords, but after filtering and manual assessment, 45 articles were selected for the full review. Coding reliability was maintained with the K-alpha test. Our findings divulge that the researcher looks at the management control and the sustainability reporting agenda with just one eye. They either focus on management control or sustainability reporting. Very little research focuses on relationships. In addition, from the methodological point of view, we found that qualitative case studies and interviews dominate the field, together with commentary papers. We proposed a framework showing a complex and multifaceted relationship (a spider diagram) to conceptualise the synthesis of the literature. This framework is intended as a blueprint for the relationship between sustainability reporting and management control in order to design and redesign a company’s internal strategies on management control systems (MCS).

Management control for sustainability: Towards integrated systems

Companies struggle to integrate sustainability into their corporate strategy and implement it in their business activities. To examine this issue, we develop an extended version of Gond et al.’s (2012) integration typology that considers all four of Simons’s (1994, 1995) levers of control. We then present a longitudinal study of the efforts made by a multi-national industrial firm to align its management control system and sustainability control system in an integrated sustainability strategy. Our results provide three insights into control system integration for sustainability. First, intensive dialogues among managers at different organizational levels and in different organizational functions mitigate challenges to the technical and organizational integration of sustainability along a firm’s value chain. Second, the degree to which the firm’s strategic-level managers focus on external sustainability drivers influences how well the firm develops and markets sustainability-related products and services. Finally, a committed CEO and strategic-level management can avoid marginalizing sustainability by communicating their beliefs about it through intensive dialogues across management levels. Our results support the position that a firm can manage sustainability by making incremental changes in management control practices.

The role of sustainability control systems in translating CSR into performance in Iran

PurposeThis study aims to explore the extent to which companies rely on sustainability management control systems (SMCS) to translate corporate social responsibility (CSR) into superior performance building upon the premise of the natural resource orchestration perspective.Design/methodology/approachData were collected based on a survey data set from 118 Chief Financial Officers of publicly listed companies in Iran. The theoretical model was tested using partial least squares structural equation modeling (PLS-SEM, SmartPLS 3.0) as a method that enjoys minimum demands concerning normality assumptions and sample size.FindingsThe findings support the full mediation effect of SMCS on the relationship between CSR and organizational performance. This implies that CSR affects performance only through the mediating role of SMCS.Practical implicationsThe central premise in the proposed theoretical framework is that the utilization of proper management control mechanisms (i.e. SMCS) can help the organization to better synchronize, measure and manage – i.e. “orchestrate” – the social, environmental and economic impacts, and this, in turn, leads to improved organizational performance.Originality/valueTo the best of the authors’ knowledge, this is the first study of its kind, building on a unique synthesis of the agency cost perspective and resource orchestration theory, to introduce the “natural resource orchestration” approach for examining the intervening role of SMCS between CSR and organizational performance.

New wine in old bottles: governing logics for applying sustainability management control systems in Austrian electric utilities

Purpose Literature shows that a strong link between sustainability control systems and sustainability management (SM) fosters sustainability development (SD) and compliance with regulatory requirements and stakeholder expectations. Research on the integration of SM and its control mechanisms in corporate business remains scarce. This study aims to focus on Sustainability Management Control Systems (S)MCS applied in Electric Utility Companies (EUC), which experience close scrutiny by its stakeholders in as much as they play an important role in climate change agendas. Design/methodology/approach The methodological approach includes in-depth expert interviews within seven Austrian EUC followed by qualitative content analysis. This study builds on “MCS as a package” by Malmi and Brown (2008). Institutional logics (IL) are used for the theoretical approach. Findings Results show that several IL are involved in implementing strategic SMCS in EUC. Managers cope by integrating emerging hybrid logics, selectively coupled SMCS and making sense by building a communication bridge between the strategic and operative levels to create awareness. Research limitations/implications Results show that managers in EUC have to acquire a new hybrid logic for SD. This implies the use of informal controls and a strong focus on administrative and cultural controls as the main control mechanisms for SM. Originality/value The paper contributes to MCS research by using the scarcely applied theoretical framework of IL. Findings facilitate a better understanding of the control mechanisms behind SM and the coping strategies of managers in applying SMCS.

Reporting di Sostenibilità e Controllo Manageriale: L'esperienza di Edison S.p.A.

Reporting di Sostenibilita e Controllo Manageriale:L’esperienza di Edison S.p.A [Sustainability Disclosure and Management Control: the Experience of Edison] The purpose of this study is to investigate the role of management control systems. Particularly, this research aims at examining how management control systems sup-port (1) the implementation of sustainability strategies within the organization and (2) the non-financial reporting process. This qualitative research focuses on the case study of Edison S.p.A. Data include sustainability reports, sustainability plans, and non-financial reports that the organi-zation published during the last three years. Moreover, the authors interview the or-ganization's sustainability managers, management accountants, and controllers to grasp certain peculiarities related to the use of management control systems, and to deepen this control systems’ role in the sustainability disclosure process. Relying on Merchant and Riccaboni's (2001) theoretical framework, this study finds that management control systems play a key role, summarized as follows: support in the decision-making process, definition of objectives and related sustainability tar-gets, monitoring activities, guidance in identifying corrective actions, and measures for an effective improvement of non-financial performance. From a practical perspective, the findings of this study provide interesting insights related to the definition and implementation of organizational solutions for economic and financial equilibrium; moreover, the findings of this study also provide interest-ing insights in terms of sustainability performance.

Impact of Future Land-Use/Cover Change on Streamflow and Sediment Load in the Be River Basin, Vietnam

Evaluation of the influence of land-use/cover (LUC) change on water and sediment fluxes from river basins is essential for proposing adaptation and mitigation strategies, but as of yet little information is available, especially in the tropics. For this motivation, the objective of this study was to assess the impact of scenarios of LUC change on streamflow and sediment load in the Be River Basin using the Dynamic Conversion of Land-Use and its Effects (Dyna-CLUE) model and the Soil and Water Assessment Tool (SWAT) model. The Dyna-CLUE and SWAT models were calibrated and validated against observed data in the period of 1980–2010. Three future LUC scenarios in 2030, 2050, and 2070 were generated utilizing the calibrated Dyna-CLUE model based on the historical conversion of forest land to agricultural land and urban area in the study region. Subsequently, the calibrated SWAT model was used to simulate the changes in streamflow and sediment load under these three future LUC scenarios. Results indicated that the annual streamflow and sediment load were estimated to be approximately 287.35 m3/s and 101.23 × 103 ton/month for the baseline period. Under the influence of future LUC scenarios, the annual streamflow and sediment load would experience increases of 0.19% to 0.45% and 0.22% to 0.68%, respectively. In addition, the 5th and 95th percentile values of streamflow and sediment load are predicted to rise in the context of future LUC change. The results achieved from the present study will support the managers and policy makers proposing appropriate solutions for sustainable water resources management and sediment control in the context of LUC change.

Dendrohydrological Reconstructions Based on Tree-Ring Width (TRW) Chronologies of Narrow-Leaved Ash in the Sava River Basin (Croatia)

Current flood risk management is based on statistical models and assessments of the risk of occurrence over a given time period, although with very short measurement periods, usually following catastrophic events. Ongoing monitoring of basic hydrological (river-water level and streamflow) and climate data are the basis for sustainable water management and long-term flood control planning. The lack of data has proven to be particularly negative during this period of global climate change, when non-seasonal flooding (during summer) is becoming increasingly frequent, and the resulting damage greater. The aim of this study was to analyse the possible use of tree ring width chronologies of trees growing in floodplain areas to reconstruct hydrodynamic variables (river-water level and streamflow). The study analysed the influence of climatic and hydrological variables on the growth of narrow-leaved ash (Fraxinus angustifolia Vahl) in the Sava River basin. The results indicate the significant potential of narrow-leaved ash tree-ring width chronologies to reconstruct the summer streamflows of the Sava River (R2 = 0.45). These results can serve to develop long-term data series on the summer streamflows of the river, thereby enabling better insight into its spatial and temporal dynamics with the goal of more successful, sustainable management of floodplain areas.