Management control facing the challenges of overall performance

Travaillé, Denis; Naro, Gérald

doi:10.1108/sbr-11-2016-0065

Cited by 12 publications

(8 citation statements)

References 39 publications

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“…The effect of board size on ESG disclosures is a frequently analysed variable in the academic literature (Arayssi et al, 2016(Arayssi et al, , 2020Giannarakis, 2014;Siregar and Bachtiar, 2010;Travaillé and Naro, 2017;Khaireddine et al, 2020). One can assume that even if there is a specific selection bias for board members, there must be, on average, a stochastic element present leading to the appointment of board members having differentiable attributes and viewpoints leading to the establishment of new information flows and reporting processes (Frias-Aceituno et al, 2013).…”

Section: Board Of Directors Attributesmentioning

confidence: 99%

Towards comprehensive corporate sustainability reporting: an empirical study of factors influencing ESG disclosures of large Czech companies

Balogh

Srivastava²,

Tyll³

2022

SBR

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Purpose Businesses nowadays face unprecedented pressures from stakeholder groups to become more transparent by issuing comprehensive reports describing their environmental, social and governance (ESG)-related activities, strategies and policies. This paper’s primary motivation is to understand which ESG disclosure factors are relevant for large Czech companies. Design/methodology/approach To achieve the above-stated goal, the total ESG disclosure index, consisting of three subindexes (ESG) was constructed and calculated for the 100 largest Czech companies. Furthermore, the relationships between firm-level factors and ESG disclosure indexes were estimated by using censored regression models. Findings This study found that revenue, number of employees and profitability positively influenced the total ESG disclosures. On the level of the three ESG components, this study found that revenue positively impacted environmental and governance disclosures while the number of employees positively affected social and governance disclosures. Moreover, profitability affected social and governance disclosures positively for large Czech companies. However, this study did not observe a significant relationship between board attributes and ESG disclosures. Originality/value This paper extends academic literature on ESG disclosures by verifying the significance of firm-level factors in the context of Czech business realities before the adoption and transposition of the Corporate Sustainability Reporting Directive. More specifically, this study has investigated the ESG reporting together and separately for ESG factors. This separation is vital as firms vary in reporting processes across these factors.

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Section: Board Of Directors Attributesmentioning

confidence: 99%

Towards comprehensive corporate sustainability reporting: an empirical study of factors influencing ESG disclosures of large Czech companies

Balogh

Srivastava²,

Tyll³

2022

SBR

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“…C'est ce qui a été observé chez Incub lors de la phase 2, durant laquelle l'actionnaire a réussi à focaliser l'attention sur la performance économique au détriment de la performance DD. Ces résultats répondent donc à l'appel à étudier les attentes et le pouvoir des acteurs afin d'améliorer la compréhension de l'intégration des performances (Travaillé & Naro, 2017).…”

Section: Discussion Et Conclusionunclassified

L’influence de la variété et des usages des dispositifs de contrôle dans le pilotage de la performance globale : le cas d’un incubateur de startups

Postaire¹,

Alcouffe²,

Boitier³

2021

Management &Amp; Avenir

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En conséquence, cet article vise à approfondir ces différentes dimensions du pilotage d'une performance globale en répondant à la question de recherche suivante : Comment les dispositifs de contrôle et leurs usages permettent-ils la mise en oeuvre et le renouvellement de stratégies centrées sur la performance globale ? A cette fin, nous avons conduit une recherche action dans un incubateur de startups dédié à l'accompagnement d'entrepreneurs qui répondent à des problématiques environnementales et sociales. Cette recherche contribue à la littérature en montrant l'influence conjointe de différents types de dispositifs de contrôle (administratif et culturel en particulier), de la nature de la performance visée par ces dispositifs, et du rôle de leurs usages (diagnostique et interactif) dans la mise en oeuvre d'une stratégie orientée vers une performance globale. Elle contribue également à améliorer notre compréhension de la construction et de la mise en oeuvre d'un package de contrôle (Malmi & Brown, 2008).La suite de l'article est organisée en quatre parties. La première partie présente le cadre théorique, la seconde le contexte empirique et la méthode d'analyse des données. La troisième partie présente les résultats, qui sont discutés dans la quatrième partie.

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Section: Discussionmentioning

confidence: 99%

“…This study focused on the competence of staff in management control and in terms of the anticipation of facts. Adequate firm performance can be achieved if the management control staff are completely devoted to the accomplishment of their tasks (Travaillé & Naro, 2017). Despite the efforts made in this study, its scope is limited due to methodological constraints and constraints of time and space.…”

Section: Managerial Implicationsmentioning

confidence: 99%

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The complexity of the environment, management control and firm performance

Arrive

Feng

2018

Bus Strat Env

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The objective of this study is to contribute to the strengthening of management control systems in the face of environmental complexities with assumptions related to competent staff and real‐time information. A questionnaire and the quota‐sampling method of 32 Chinese‐listed companies in Madagascar were used. The results show that both assumptions of competent staff and real‐time information are factors leading to effective management control. The first hypothesis is confirmed with a correlation coefficient of 0.9, and the second hypothesis is confirmed with a correlation coefficient of 0.8. The study indicates that having competent staff, in terms of management control and in terms of anticipation of the facts, is the main factor in effective management control.

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Management control facing the challenges of overall performance

Abstract: International audienc

Cited by 12 publications

References 39 publications

Towards comprehensive corporate sustainability reporting: an empirical study of factors influencing ESG disclosures of large Czech companies

Towards comprehensive corporate sustainability reporting: an empirical study of factors influencing ESG disclosures of large Czech companies

L’influence de la variété et des usages des dispositifs de contrôle dans le pilotage de la performance globale : le cas d’un incubateur de startups

The complexity of the environment, management control and firm performance

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