Management control systems to support sustainability and integrated reporting

Binh Bui, Charl de Villiers

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review


This chapter reviews the current literature to examine the role played by sustainability management control systems (MCSs) in supporting sustainability reporting and a sustainability strategy, proposing a sustainability MCS framework that categorizes sustainability MCSs into informal and formal controls. These controls interact in different operational and strategic uses to either achieve compliance or improve performance. Quality of sustainability information and language of control are also important drivers of control effectiveness. Combining controls enhances their effectiveness.
Original languageEnglish
Title of host publicationSustainability accounting and integrated reporting
EditorsCharl de Villiers, Warren Maroun
Place of PublicationLondon ; New York
Number of pages28
ISBN (Electronic)9781315108032
ISBN (Print)9781138091412
Publication statusPublished - 2018
Externally publishedYes

Publication series

NameFinance, governance and sustainability: challenges to theory and practice


Dive into the research topics of 'Management control systems to support sustainability and integrated reporting'. Together they form a unique fingerprint.

Cite this