The chapter deals with sustainability management control systems, which involve instruments and processes that help organisations align their actions with sustainability goals. In particular, based on the main international literature, the chapter defines sustainability management control and sustainability management accounting, exploring their main characteristics and role as managerial tools to support decision-making, sustainability strategies and accountability to different stakeholders. Further, the chapter delves into specific sustainability accounting and control tools, such as Life Cycle Assessment and the Sustainability Balanced Scorecard.
Sustainability and management control systems
Antonio Costantini
2025-01-01
Abstract
The chapter deals with sustainability management control systems, which involve instruments and processes that help organisations align their actions with sustainability goals. In particular, based on the main international literature, the chapter defines sustainability management control and sustainability management accounting, exploring their main characteristics and role as managerial tools to support decision-making, sustainability strategies and accountability to different stakeholders. Further, the chapter delves into specific sustainability accounting and control tools, such as Life Cycle Assessment and the Sustainability Balanced Scorecard.
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Corporate Sustainability_ Reporting and Management Accounting-Ch11.pdf
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