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

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dc.contributor.authorKuruppu , S. C.
dc.contributor.authorMilne, Markus
dc.contributor.authorTilt, C. A.
dc.date.accessioned2024-05-27T20:49:27Z
dc.date.available2024-05-27T20:49:27Z
dc.date.issuedonline-publication-date
dc.description.abstractThis 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.
dc.identifier.citationKuruppu SC, Milne MJ, Tilt CA Sustainability control systems in short-term operational and long-term strategic decision-making. Meditari Accountancy Research.
dc.identifier.doihttp://doi.org/10.1108/medar-12-2021-1548
dc.identifier.issn2049-372X
dc.identifier.urihttps://hdl.handle.net/10092/106511
dc.languageen
dc.publisherEmerald
dc.rightsAll rights reserved unless otherwise stated
dc.rights.urihttp://hdl.handle.net/10092/17651
dc.subjectsustainability reporting
dc.subjectmanagement control systems
dc.subjectlevers of control
dc.subjectsustainability control systems
dc.subjectdecision making
dc.subjectsustainability strategy
dc.subject.anzsrc35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350702 - Corporate social responsibility
dc.titleSustainability control systems in short-term operational and long-term strategic decision-making
dc.typeJournal Article
uc.collegeUC Business School
uc.departmentDepartment of Accounting and Information Systems
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