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Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However, suitable management control systems (MCS) are required to implement a sustainability strategy. Thereby, sustainability reporting (SR) can also be employed for control purposes. On the other hand, existing MCS can be used to develop SR that goes beyond accountability. Accordingly, this paper explores how this interplay can be designed.

For the study, 20 semi-structured interviews were conducted with persons from ATX and DAX companies. Since the interplay should be examined from a holistic control perspective, the authors used the MCS package of Malmi and Brown as an analysis framework.

Nowadays, merely focusing on reporting is too narrow a view. It is therefore not surprising that the investigation was able to reveal various possible linkages between MCS and SR that span the full range of the MCS package of Malmi and Brown.

Future research should also consider non-listed companies to investigate potential differences and take a closer look at the proposed reciprocal nature of the interplay.

The findings expand the knowledge of how companies can use SR for control purposes and how existing MCS can help develop a reporting that goes beyond accountability.

The study contributes by highlighting the potential of SR to control CS performance from a holistic MCS perspective and likewise the impact of existing MCS on reporting. In addition, different theoretical perspectives are used to explain why the interplay can be designed differently in practice.

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

The purpose of this study is to investigate the connections between the regulatory governance, human capital, stakeholder orientation, management control systems (MCSs) and sustainable performance (SP) of power companies. The authors especially looked at how much regulatory governance, human capital, stakeholder orientation and MCSs affect the SP across power companies in Uganda.

This is a cross-sectional and correlational study. Data were collected from 105 power companies using a questionnaire and analysed using SPSS.

Stakeholder orientation, MCSs, human capital and regulatory governance significantly predict variances in the SP of power providers in Uganda. Stakeholder orientation is the most important predictor of SP of power companies.

The absence of validation from important stakeholders and the major reliance on company-provided data in existing research on SP raises the possibility of self-desirability bias. To evaluate and verify the information supplied by firms with external stakeholders, further studies might consider using an explanatory mixed methods technique, in which quantitative data are initially gathered from the managers of power companies and analysed and then validated by interviews with important stakeholders.

Using stakeholder, legitimacy and resource-based theories has provided a better explanation for SP which is a multi-dimensional notion. Moreover, the study adds to the body of perception-based research that offers direct management incentives for SP. The perspectives of managers have been gathered through the use of self-administered questionnaires to gather impressions of managers of businesses, which has helped to tap into all aspects of SP. The study’s results offer, probably for the first time to the best of the authors’ knowledge, evidence of the contextual elements that affect SP in African nations like Uganda particularly in the power sector.

This study aims to empirically examine the influence of management control systems (MCSs) on knowledge acquisition from innovation failure (KAFIF), which further impacts empowerment, creativity and organizational innovation. This study argues that enabling an MCS positively influences KAFIF, whereas controlling the use of an MCS negatively influences KAFIF. Further, KAFIF positively impacts empowerment, creativity and organizational innovation.

This study aims to create a comprehensive stimulus–organism–response (S-O-R) framework. This framework includes an MCS (belief, interactive, boundary and diagnostic) as a stimulus, KAFIF as an organism and creativity, empowerment and organizational innovation as responses. The data were gathered using an online survey administered to a sample of 321 employees working in India’s micro, small and medium enterprises and analyzed using partial least squares structural equation modeling.

The results indicate that there is no correlation between belief control and the acquisition of knowledge from the failure of innovation, interactive control has a positive association with KAFIF and boundary control has no relationship with KAFIF. Diagnostic control has a significant negative association with KAFIF. Further, this study found that KAFIF positively associates with empowerment, creativity and organizational innovation.

This study is among initial studies that examine the influence of MCSs on KAFIF, which impacts empowerment, creativity and organizational innovation. Further, it helps be one of the initial literature on studying KAFIF rather than innovation success.

This perspective paper explores ongoing research into stimuli that promote environmental responsibility in family business contexts. It also delineates emerging patterns and possible directions for future research within this domain.

The authors synthesise, critically assess and integrate existing research to make current thinking about the environmental responsibility of family businesses more accessible to a wide range of readers.

This paper offers a comprehensive overview of multifaceted triggers and sheds light on how they interact and influence the environmental performance of family businesses. The authors delve into family dynamics and values, examining how they enable a business to develop environmental responsibility practices. Simultaneously, the authors emphasise the importance of probing the impact of the macro environment within which family businesses operate, which either might incentivise or challenge their pursuit of environmental responsibility initiatives. The need to design a robust tool to measure the environmental consciousness of familiness, applicable to specific contextual settings, has been identified. Investigating how accounting and control systems act as supportive management tools to enhance the efficacy of overall corporate performance in family businesses is another area for future research. Moreover, examining these dynamics within the unique landscape of emerging economies offers a promising field of exploration.

This article consolidates existing research on the environmental responsibility of family businesses and puts forward potential avenues for future research.

The desire of international retail brands to implement sustainable supply chain practices in the fashion value chain and improve suppliers' sustainability efforts; this research paper elucidates the relationship between blockchain technology and sustainability to impact apparel firms' triple bottom line.

For studying the impact of sustainable supply chain practices on the triple bottom line, a survey questionnaire was chosen and sent out to 500 garment companies simultaneously, of which 371 responded. The data collected is cross-sectional. The questionnaire survey was developed keeping in mind a few demographic elements such as experience, age and qualification to generalize the findings. For analysis, SmartPLS is used to run model structuring and regression analysis.

Test runs on model structure confirm the instrument's validity and reliability. Bootstrapping on the theoretical model to test developed hypotheses suggests that supply chain sustainability practices positively affect social, environmental and economic performance in a direct relationship. Further, indirect relation testing conducted to test blockchain technology's moderation influences only the constructs' relations.

The clubbing of sustainable supply chain practices and blockchain technology is a novel idea in the apparel industry; however, there are more constructs in the context of practice-based theory and supply chain which impact firm performance. Also, the research limits itself from discussing IT infrastructure and smart contract types that impact the technology's performance.

The study provides a framework for interpreting the synergetic influence of SSCP on firm social, environmental and economic performances, which is demanded both by consumers and regulators in an industry. The results suggest that managers sustainably design the production ecosystem, thus eliminating any discrepancy or slackness in the complete chain. Usually, suppliers are ignored, which are precursors in implementing SSCP.

The paper studies sustainability problems through ecological modernization theory and practical-based theory giving a unique perspective on the issue faced by the apparel industry and combining sustainable supply chain practices and blockchain.

The paper presents the initial groundwork for the development of a research agenda around the management control implications of employing workers with intellectual disability.

The point of departure of this foundational enquiry is primarily prior analyses and critiques of empirical research into the employment of workers with intellectual disabilities.

The authors extend the management control framework advanced by Tessier and Otley (2012) by offering insights relating to the benefits and costs of both compliance as well as performance roles of management control systems (MCS). As such, the authors advocate potential avenues for further empirical investigation and also offer four broad ways in which the use of MCS is implicated in the employment of individuals with an intellectual disability by recognising that achieving compliance outcomes or achieving performance outcomes both carry associated benefits and costs.

The extent to which management control research has engaged with the context of workers with intellectual disability is limited. However, this paper identifies some of the salient considerations underlying an agenda for further research in this area.

The employment of workers with intellectual disabilities is by no means unprecedented. In many Western economies, there have in recent times been significant disability policy shifts, recognising the key role of employment in the financial security and social participation of people with disabilities, including those with intellectual disabilities. A key performance indicator stated in these policy positions is an increase in workforce participation for this group of people. However, an increase in the employment of such individuals is likely to represent significant implications in terms of prevailing conditions as well as new management control configurations that may be required.

The paper overviews existing knowledge about the employment of workers living with an intellectual disability and identifies areas relating to the management control implications of such arrangements within which more research is required.

The purpose of this paper is to examine the relationship between top management commitment and energy management in small and medium manufacturing firms in a developing country context.

This study was executed through a survey of 66 manufacturing firms in Kampala, Uganda. The data collected were analysed using SPSS v.26.

The results show that top management commitment influences energy management. A further probe of its three dimensions of top management participation, top management support and top management beliefs reveals that all of them positively and significantly predict energy management in manufacturing firms.

The current study results were obtained from manufacturing small and medium firms in Kampala, Uganda. Therefore, caution should be taken prior to generalization. Furthermore, this study only focuses on top management participation, top management support and top management beliefs as the dimensions of top management commitment. This study thus provides the foundation for future studies to test other dimensions of top management commitment, particularly in other sectors.

To the best of the authors’ knowledge, this is the first study to examine the contribution of top management commitment dimensions top management participation, top management support and top management beliefs to energy management in a developing country context. Although all dimensions are significant, top management beliefs contribute more to energy management.

This study aims to explore the determinants of engagement with and of stakeholders in corporate social responsibility (CSR) decision-making.

Using stakeholder theory, this study is mainly based on business ethics and CSR literature to develop a model depicting social and organizational contextual factors for engagement in the context of CSR decision-making.

This study identifies nine antecedents for engagement with and of stakeholders in CSR decision-making. Based on stakeholder perspective, the author explores how engagement constructs are influenced at both social and organizational levels by the determinants stakeholder pressure, stakeholder roles, stakeholder resources, stakeholder relationships, stakeholder management, two-way communication, procedural justice, interactional justice and stakeholder proactive strategy.

This study provides insights for companies regarding the determinants underlying engagement to reflect its importance in the context of CSR decision-making.

A better understanding of the determinants of engagement is critical because engagement contributes to achieving “win-win” solutions that ensure increased stakeholder satisfaction.

To the best of the author’s knowledge, this paper is one of the first to explore the determinants of engagement with and of stakeholders in CSR decision-making at both social and organizational levels by referring to stakeholder theory.

Sustainability continues to be put forth as a strategic priority. However, sustainability efforts are often deemphasized for short-term profitability. This study explores the nuances in managerial decision-making related to adopting sustainability initiatives within food supply chains in an emerging economy. We identify a complex interaction between sustainability efforts and risk mitigation. We derive a model to explain conflicting company goals, managerial decisions and system design.

We followed an exploratory research design with an inductive approach. We analyzed data from semi-structured interviews with 29 companies representing different tiers in Turkish food supply chains. We refined and validated the interview findings through a focus group with nine senior managers. We conducted open, focused and theoretical coding in an iterative and reflective manner to analyze the data and derive our results.

From the data, three themes emerged, indicating that managers are pursuing different, often conflicting, goals concerning value creation, risk management and sustainability performance. Managers identified and commented on new risks brought on by sustainability initiatives. These sustainability-induced risks were seen as a threat to operational performance, a driver of increased costs and a negative impact on product quality and delivery performance. Trade-offs across operating, sustainability and risk management systems create transformational tension that confounds the sustainability adoption decision-making process.

The data from the study was contrasted with a theoretical framework derived from systems theory, goal-setting theory of motivation and the theory of planned behavior. We identified four distinct decision paths that managers pursue. Increased awareness of transformational tension and how it influences managerial decision-making can enhance strategic sustainability system design and initiative success.