Originality/Value – The paper suggests that instead of using traditional financial-oriented management control systems, organizations need more focus on emerging SCS as a means of achieving sustainability objectives. In particular, the paper proposes different SCS tools that can be used in proactive strategic responses to sustainability pressures in terms of (i) specifying and communicating sustainability objectives, (ii) monitoring sustainability performance, and (iii) providing motivation by linking sustainability rewards to performance.
This conceptual paper is based on Chaminda Wijethilake’s Ph.D. thesis. Chaminda Wijethilake acknowledges the support for research from Macquarie University Research Excellence Scholarship programme.
Wijethilake, C. and Ekanayake, A. (2018), "Proactive Strategic Responses to Corporate Sustainability Pressures: A Sustainability Control System Framework", Malina, M.A. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 30), Emerald Publishing Limited, Bingley, pp. 129-173. https://doi.org/10.1108/S1474-787120180000030006
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