How management control systems can enable, constrain, and embed integrated reporting

Bezuidenhout, Stefan; Villiers, Charl de; Dimes, Ruth

doi:10.1111/acfi.13092

Cited by 4 publications

(2 citation statements)

References 51 publications

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“…However, a similar advancement, such as a new Enterprise Resource Planning system that does not facilitate sustainability data, may cause disassociation (Gond et al, 2012). Only a handful of studies (Bezuidenhout et al, 2023;George et al, 2016;Moon et al, 2011) have recognised these factors as enablers and barriers to integration. However, the comparability and generalisability of those findings can be challenging, especially from the developing countries' perspective.…”

Section: Managementmentioning

confidence: 99%

Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies

Edirisinghe,

Hossain,

Alam

2023

QRAM

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Purpose This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka. Design/methodology/approach A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies. Findings The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration. Practical implications The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS. Originality/value The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

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Section: Managementmentioning

confidence: 99%

Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies

Edirisinghe,

Hossain,

Alam

2023

QRAM

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“…To guarantee reliable sustainability information, companies may benefit by setting up an efficient and robust management control system for collecting, analysing and reporting data. Here, a management control system may be configured as a valid operational performance control in supporting the preparation of IR (Bezuidenhout et al , 2023). Thus, the management control system frames itself as a day-to-day decision-making tool.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Analysing SDG disclosure and its impact on integrated thinking and reporting

Rizzato

Tonelli

Fiandrino

et al. 2023

MEDAR

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Purpose The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample of European listed companies. Design/methodology/approach The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures of ITR level and SDG disclosure. Then, a multivariate regression analysis is developed to test whether or not, and if so, to what extent, SDG disclosure affects the level of ITR. Findings SDG disclosure has been increased over time and companies have primarily focussed on SDG 8, SDG12 and SDG 13 demonstrating their awareness on sustainability issues close to the core business and on the climate urgency. Furthermore, SDG disclosure leads to a higher level of ITR meaning that SDG disclosure is an important pillar contributing to ITR. Research limitations/implications The empirical analysis has not deeply investigated each component of ITR and SDG disclosure. Practical implications The research can be useful for companies aiming to improve their commitment towards the SDG implementation with an integrated approach. Moreover, the study sheds light on the importance of the SDG disclosure as a determinant of ITR. Originality/value The research contributes to literature in the stream of sustainability accounting, by adding new insights on ITR linked to SDG disclosure. To the best of the authors’ knowledge, the originality of the study lies in the inclusion of SDG disclosure as a determinant for ITR that has not been analysed by academics yet.

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The mediating effect of management control systems on human capital and sustainable performance among Ugandan power companies

Akankunda,

Nkundabanyanga,

Kaawaase

et al. 2024

Cogent Business & Management

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How management control systems can enable, constrain, and embed integrated reporting

Cited by 4 publications

References 51 publications

Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies

Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies

Analysing SDG disclosure and its impact on integrated thinking and reporting

The mediating effect of management control systems on human capital and sustainable performance among Ugandan power companies

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