Dr. Adrew Isaak, Anna Katharina Meyer und Prof. Dr. Barbara E: Weißenberger haben in den Springer Proceedings in Earth and Environmental Sciences den Beitrag „Integrating Sustainability into Decision-Making: An Analysis of Different Types of Management Control Systems” veröffentlicht. Der Beitrag ist unter https://doi.org/10.1007/978-3-031-24892-4_16 verfügbar.
Abstract/Zusammenfassung:
Taking into account the environmental impact of business activities is becoming more than just a temporary trend. We hypothesize that for systematic change sustainability issues must be reflected within a firm’s management control system. The objective of our research is to examine how sustainability issues are addressed by different types of controls using Simon’s seminal levers of control framework and what might strengthen the successful integration of sustainability into business activities using Burn’s pivotal concept of transformational leadership. To reach this objective, we conducted a set of in-depth interviews with executives from different sectors and company sizes regarding the decision-making and control processes for impending investment decisions. Using analytic induction, we identify new elements in management control system design, as well as related factors, allowing firms to move from transactional management toward transformational management approaches to further promote sustainability considerations.