The evolution of management control systems to support sustainability management
To ensure a real engagement of organizations toward sustainable development, and to avoid them perhaps falling into the trap of “sustainability washing,” researchers agree that the goal of being a sustainable organization should first of all be embedded in the values and beliefs of company business leaders.
Through the combination of formal and informal controls, the Sustainability Management Control System (SMCS) can support the development of the sustainability DNA of organizations. Studies have also argued that an effective SMCS should help companies translate the sustainability strategy into action. In fact, the SMCS can be used to direct actions of all organization members toward the achievement of the sustainability strategy objectives; to monitor the organization’s progress toward economic, social, and environmental objectives and targets; and to develop a sustainability culture within organizations.
Yet, little is known about how organizations should redesign their traditional management control system (MCS) to effectively support the formulation and implementation of a sustainability strategy. The articles collected in this issue provide theoretical and practical contributions on how management and control tools and processes can be reconfigured to support the integration of sustainability into the manner in which organizations do their business. The articles therefore also enhance the debate not only on the manners in which to integrate environmental, social, and economic goals into the performance measurement systems but also on the influence that organizational variables exercise to favor/hinder the development of sustainability-oriented management.
Keywords: Sustainability management control systems, Sustainability strategy, Sustainability-oriented management.
D’Onza G. (2022). L’orientamento delle aziende ad uno sviluppo sostenibile: quale contributo da parte dei sistemi di management e controllo?, Management Control, 1, pp. 5-15. DOI:10.3280/MACO2022-001001.