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.
|Title of host publication||Sustainability accounting and integrated reporting|
|Editors||Charl de Villiers, Warren Maroun|
|Place of Publication||London ; New York|
|Number of pages||28|
|Publication status||Published - 2018|
|Name||Finance, governance and sustainability: challenges to theory and practice|