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Communication Dans Un Congrès Année : 2023

Articulating sustainability reporting and management control: Exploring the tensions in measuring sustainability at different levels

Lucas Boucaud

Résumé

Purpose–This study’s purpose is exploring the interplay between sustainability reporting (SR) and management control systems (MCSs) and questioning the limits that emerge in this interplay, as they may distract from the issue of guiding local sustainability actions. Design/methodology–This paper is developed through ethnographic methodology using a “deviant” case. The empirical materials are records of interactions through a logbook and interviews. Findings–As central corporate social responsibility (CSR) managers draw on the SR regulatory framework to set a legitimate sustainability MCS, the latter becomes affected by external influences through the compliance of key performance indicators (KPIs) with auditability criteria. This merger leads to internal decoupling between global and local management control. This study shows that alignment leads to an illusion of control where KPIs have lost their contextual dimension and ability to enable action. Research limitations–This study’s main limitation comes with the originality of a deviant case where SR and an MCS merge. Several contingencies need to be considered when analyzing the results. Practical implications–This study shows that stakeholders have different ways of comprehending and using KPIs. Therefore, seeking alignment and standardization of KPIs could reduce local actors’ capacity to use them in an alternative way that is more efficient for guiding actions. Originality–This paper draws on a “deviant” case, used as a heuristic to question the limits of the positive frame of alignment between SR and MCSs Keywords—Reporting, CSR, Management control, Sustainability, Ethnography, Key performance indicators Paper Type—Case Study
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Dates et versions

hal-04229101 , version 1 (05-10-2023)

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  • HAL Id : hal-04229101 , version 1

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Lucas Boucaud. Articulating sustainability reporting and management control: Exploring the tensions in measuring sustainability at different levels. 7th FRENCH CONFERENCE ON SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH, Université de Montpellier, Institut Montpellier Management, Jun 2023, Montpellier, France. ⟨hal-04229101⟩
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