Sustainability and management control systems: Managing responses to change; changing management responses

Abstract

Purpose

The aim of this paper is to review the latest management developments across the globe and pinpoints practical implications from cutting-edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

For many of us in the corporate world, there is a constant struggle between the needs to grow revenues and profits for shareholders while at the same time ensuring that businesses are run as sustainably as possible for all stakeholders. All too often we lose sight of the two aims as our focus shifts from one to the other – but why cannot they be the same thing? There is an assumption that while on a few occasions they dovetail – for example, an electricity saving competition everyone in a company can enter with the best idea, which motivates people, saves money and makes the organization more sustainable – however, most of the time they are separated from each other like estranged siblings at a family gathering. You engage with both of them but not at the same time.

Originality/value

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Citation

(2018), "Sustainability and management control systems: Managing responses to change; changing management responses", Strategic Direction, Vol. 34 No. 2, pp. 21-23. https://doi.org/10.1108/SD-11-2017-0168