Environmental management control systems in SMEs – An implementation schedule

Abstract

Purpose

To integrate environmental management systems into daily operations, the environmental aspects of management control systems (MCS) are enhanced. Although different approaches and concepts for Environmental Management Control Systems (EMCS) have been developed, two main problems appear: First, insights into how to implement EMCS are rare. Second, concepts are constructed mainly for large companies rather than for SMEs.

Methodology/approach

To close these research gaps, an implementation framework for SMEs is developed based on Epstein’s corporate sustainability framework. By using an action-oriented research approach, the implementation framework is analysed and tested on three Logistics Service Providers (LSPs).

Findings

The framework worked well with two of the firms analysed and failed with the third firm. The case study results enable a first evaluation of the implementation requirements that are essential for implementing EMCS in SMEs.

Citation

Horváth, P., Berlin, S. and Pütter, J.M. (2014), "Environmental management control systems in SMEs – An implementation schedule", Performance Measurement and Management Control: Behavioral Implications and Human Actions (Studies in Managerial and Financial Accounting, Vol. 28), Emerald Group Publishing Limited, Leeds, pp. 53-79. https://doi.org/10.1108/S1479-351220140000028009