Sustainability and management control. Exploring and theorizing control patterns in large European firms

摘要: Abstract A growing body of literature argues that management control is essential in supporting an organization to become more sustainable. Nevertheless, skepticism has been raised about the existence controls context sustainability corporate practice and especially their role promoting within organizations. Based on framework Malmi Brown (2008), this paper explores empirically extent which large companies have developed a package formal informal mechanisms theorizes observed patterns. The results show all researched deploy controls. identifies two distinct approaches for sustainability: focus either or approaches. insights recommendations provided help organizations translating aspirations into organization. also highlight need research better understand situations are could be developed.