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Business

Management control for sustainability strategy Logo cima

  Jeremy Moon, Suzana Grubnic, Christian Herzig &... |   Free |   CIMA |   2011 |   Thought leadership

The aims of our empirical study are to explore how organisations mobilise MCSs and SCSs in order to advance sustainability and how relations between MCSs and SCSs facilitate or prevent the integration of sustainability within strategy. Our goal is to provide managers and accountants with a deeper knowledge of these systems’ roles in enhancing sustainable development within the corporation. Throughout the study we note similarities and differences in the responses of sustainability staff and their finance, accounting and management colleagues in order to contrast their views and uncover possible barriers to and enablers of sustainability strategy integration. (335KB)

Topics covered:
  • Management accounting: Business: Strategy, Advanced
  • Management accounting: Technical: Risk management & internal control: Risk identification & assessment, Intermediate

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