Sustainability control systems in short-term operational and long-term strategic decision-making

Type of content
Journal Article
Thesis discipline
Degree name
Publisher
Emerald
Journal Title
Journal ISSN
Volume Title
Language
en
Date
online-publication-date
Authors
Kuruppu , S. C.
Milne, Markus
Tilt, C. A.
Abstract

This paper responds to recent calls for rich, holistic and contextually grounded perspectives of sustainability processes at an extractives company. The study provides novel insight into how sustainability control systems are used (or not used) in short-term or long-term decision-making and external reporting. The paper illustrates how a large company is responding to sustainability pressures within the unique contextual setting of New Zealand. The study outlines the imitations of existing practice and provides implications for how sustainability-based internal controls can be better embedded into organisations.

Description
Citation
Kuruppu SC, Milne MJ, Tilt CA Sustainability control systems in short-term operational and long-term strategic decision-making. Meditari Accountancy Research.
Keywords
sustainability reporting, management control systems, levers of control, sustainability control systems, decision making, sustainability strategy
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350702 - Corporate social responsibility
Rights
All rights reserved unless otherwise stated