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Sustainability Reporting and Management Control System: A Structured Literature Review
Högskolan i Gävle, Företagsekonomi.ORCID iD: 0000-0003-0386-6574
Halmstad University.ORCID iD: 0000-0002-3377-6177
Högskolan i Gävle, Företagsekonomi.ORCID iD: 0000-0002-6047-1790
University of Gothenburg.
2022 (English)In: Journal of Risk and Financial Management, E-ISSN 1911-8074, Vol. 15, no 12, article id 562Article, review/survey (Refereed) Published
Abstract [en]

The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the sustainability reporting and management control systems (SRMCS) research agenda. This study builds on the structured literature review method by categorising and synthesising 15 years of research into the topic “sustainability reporting and management control”. Approximately 500 relevant articles were identified in the first round of searching Google Scholar and Scopus with the selected keywords, but after filtering and manual assessment, 45 articles were selected for the full review. Coding reliability was maintained with the K-alpha test. Our findings divulge that the researcher looks at the management control and the sustainability reporting agenda with just one eye. They either focus on management control or sustainability reporting. Very little research focuses on relationships. In addition, from the methodological point of view, we found that qualitative case studies and interviews dominate the field, together with commentary papers. We proposed a framework showing a complex and multifaceted relationship (a spider diagram) to conceptualise the synthesis of the literature. This framework is intended as a blueprint for the relationship between sustainability reporting and management control in order to design and redesign a company’s internal strategies on management control systems (MCS).

Place, publisher, year, edition, pages
MDPI , 2022. Vol. 15, no 12, article id 562
Keywords [en]
Sustainability report; integrated report; management control system; structured literature review; management accounting
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Business Administration
Identifiers
URN: urn:nbn:se:du-46931DOI: 10.3390/jrfm15120562ISI: 000902560300001Scopus ID: 2-s2.0-85144732298OAI: oai:DiVA.org:du-46931DiVA, id: diva2:1796253
Available from: 2023-09-12 Created: 2023-09-12 Last updated: 2024-06-18Bibliographically approved

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Rahi, FazleJohansson, JeanethFagerström, Arne

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CiteExportLink to record
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Citation style
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