| dc.description.abstract | This study will examine how management can facilitate corporate sustainability using various control systems. With the aim to contribute to existing literature, we seek to answer the following research question: “How can management control systems affect the implementation of ESG?”
To describe how control systems contribute to implementation of sustainability in practice, in-depth data has been collected through interviews, observations, and documents. Additionally, shared knowledge through monitoring and guidance has provided us with a comprehensive understanding of the complexity of sustainability and management control systems.
The analysis of gathered data forms the basis for discussion against literature and theory. Rooted on empirical data, we discovered a lack of psychological ownership between the employees and the sustainable strategy. Findings reveal that competence development through interactive learning can foster an understanding of why individuals should take action toward a sustainable corporation. Bridging the gap between the theoretical and practical meaning of sustainability is deemed essential to foster a more efficient implementation. Thus, we identified existing and possible control systems that will lay the foundation of a successful implementation of ESG such as tangible symbols, supporting leadership, communication, and interactive learning. There are also reasons to believe that sustainable KPIs will positively affect the implementation of ESG.
Keywords: management control systems, sustainability, ESG, sustainable control systems, implementation of ESG, energy sector, Agder Energi AS | |
