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

Battaglia, Massimo; Passetti, Emilio; Bianchi, Lara; Frey, Marco

doi:10.1016/j.jclepro.2016.01.108

Cited by 71 publications

(76 citation statements)

References 55 publications

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“…Such a model, which is the first accurate model to delineate a set of possible relationships between sustainability issues, corporate control systems and organizational strategy, has also been employed in two recent case studies [22,23]. We decided to use the Gond et al framework [1] in an Italian family firm.…”

Section: Literature Review Of Sustainability and Corporate Managementmentioning

confidence: 99%

“…The central assumption is that sustainability issues can be adequately managed and measured only if the roles and formal structure of organizations are established in a way that facilitates an analysis and discussion of these topics among all the staff [23].…”

Section: The Research Frameworkmentioning

confidence: 99%

“…The Gond et al framework [1] identifies eight different sustainability strategies, given by the different (diagnostic or interactive) use and the integration of management control systems (MCSs) and sustainability control systems (SCSs). The Gond et al framework has recently been applied to an oil and gas company [22] and an Italian co-operative [23], and we also choose to apply this framework to a case study of an Italian family firm operating in an environment-sensitive industry (the intermodal transport industry).…”

Section: Introductionmentioning

confidence: 99%

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Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

2017

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Abstract:The aim of this paper is to investigate how the integration of new forms of sustainable control systems (SCSs) and traditional management control systems (MCSs), and the use of these control systems affect the integration of sustainability within organizational strategy. A qualitative case study based on a longitudinal investigation of an Italian family firm operating in an environment-sensitive context, the intermodal transport industry, has been used to trace the company's pathway to sustainability integration based on the Gond et al. framework. The paper enriches the Gond et al. conceptualization providing evidence of the external and internal factors relevant in affecting the organization's pathway towards sustainability integration. To the best of the authors' knowledge, the present study is the first analysis that investigates the integration of sustainability into organizational strategy in the context of family firms, from the point of view of performance management systems (PMSs).

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Section: Literature Review Of Sustainability and Corporate Managementmentioning

confidence: 99%

Section: The Research Frameworkmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

2017

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“…has been doing accounting bookkeeping since the late nineteenth century. Using a longitudinal case study to address the research question is considered appropriate since sustainable accounting is a social object and, in order to be understood, it has to be "contextualized," that is, put into the specific time, space and minds in which it develops (Battaglia et al, 2016).…”

Section: Methodsmentioning

confidence: 99%

A Conceptual Model of Forces Driving the Introduction of a Sustainability Report in SMEs: Evidence from a Case Study

Caputo¹,

Veltri²,

Venturelli³

2017

IBR

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The paper aims to depict the forces responsible for an effective introduction of a sustainability report within SMEs. The paper's aim is addressed employing the case study methodology. In detail an Italian SME considered a best practice in introducing sustainability innovations has been selected and analyzed. The main outcome of the paper is to use the case study evidence to construct a conceptual model highlighting the forces that drive companies to introduce innovative sustainable management tools. The conceptual model emphasizes as driving forces the capability of the firm to engage with its stakeholders, together with some relevant managerial and organizational features. The adoption of sustainable management tools is the outcome of a strategic alignment of corporate and sustainable strategy, and of the organizational capability to carry on effectively social and environmental responsibility (SER) activities based on the firm's SER critical dimensions.

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“…The analyses of whether and how a co-operative enterprise is willing and able to install dialogic engagement fit with the topic, given the democratic nature of this kind of organisation (Battaglia et al 2016). In the next section, a literature review on co-operatives is presented to show how engagement and participation is also problematic in this kind of enterprise.…”

mentioning

confidence: 99%

When Democratic Principles are not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement

et al. 2017

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1 When democratic principles are not enough:Tensions and temporalities of dialogic stakeholder engagement AbstractStakeholder engagement and dialogue have a central role in defining the relations between organisations and their internal and external interlocutors. Drawing upon the analysis of dialogic motifs, power-conflict dynamics and socio-political perspectives, and based on a set of interviews with the stakeholders of a consumer-owned co-operative, the research explores the dialogic potential of stakeholder engagement. The analysis revealed a fragmented picture where the co-design and co-implementation aspects were mainly related to the non-business areas of co-operative life, while business logic dominated the most central aspects. Stakeholder engagement was mainly related to consensus building, while dialogic engagement based on a pluralistic understanding was only partially considered and then neglected. The social capital in the local area, the growing size of the organisation and the related power structure embrace stakeholder engagement, influencing the orientation of the (un)dialogic dynamic. The analysis indicates that a dialogic exchange is a relative concept which depends on the interests involved and the topics discussed. It also reveals that the key factors in the democratisation of stakeholder engagement are a mutual understanding and long-term opportunities. Common sociopolitical aspects are also important, but they do not necessarily guarantee the creation of dialogism paths. The research contributes to the critical dialogic literature in revealing whether and how stakeholder engagement has been implemented in a specific setting. It also shows the limitations of voluntarist stakeholder engagement initiatives.

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

Cited by 71 publications

References 55 publications

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

A Conceptual Model of Forces Driving the Introduction of a Sustainability Report in SMEs: Evidence from a Case Study

When Democratic Principles are not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement

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