Controlling for Sustainability - Implementing the environmental, social and economic perspectives.
Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Sustainability has become an undoubtedly popular and important topic, being discussed among many researchers as well as practitioners. Previous research has focused on the importance of implementing sustainability into organizations’ core business, as well as highlighting potential risk of an inadequate focus on the economic perspective of the triple bottom line (TBL). However, it has still been argued that there is not enough theoretical and practical knowledge on how to implement sustainability with the use of management control systems (MCSs). The aim of the study was thus to explore how traditional management control (metrics and measurements) as well as culture, values and communication can be used to implement the social, economic and environmental perspectives of sustainability into the organization. The authors performed an exploratory study, interviewing six sustainability managers/directors working at companies with a strong sustainability focus, as well as collecting data from the chosen companies’ sustainability reports. The findings suggest that companies implemented and created awareness for the sustainability objectives through the use of both metrics and measurements relating to the TBL perspectives, as well as through communicating and spreading the organizational learning of the culture and values connected to sustainability. The study also provided for challenges and possibilities when implementing the TBL perspective of sustainability.
Place, publisher, year, edition, pages
2016. , 60 p.
Sustainability, Controlling, Triple Bottom Line, Corporate Social Responsibility, Management Control Systems, Sustainability Implementation
IdentifiersURN: urn:nbn:se:uu:diva-299146OAI: oai:DiVA.org:uu-299146DiVA: diva2:948994
Subject / course
Master Programme in Business and Management
Lindvall, Jan, Docent