Harnessing managerial performance dynamics in the pursuit of corporate environmental strategy

摘要

Most managers are now at least familiar with a vague and multifarious requirement for their company to improve its environmental impact, yet knowing how to act upon this general awareness in a clear and consistent way remains an unresolved challenge for many. A research paper by Rotzel et al. (2019) concentrates on the contribution of environmental management control systems to the conversion of an organization's environmental strategy into the positive performance of its managers in this area. Such an effort involves assessing how effective management control systems (MCSs) are in relation to environmental impacts. A secondary focus is how the interaction of regular and environmental MCSs impacts the link between individual managers' performance in the environmental sphere and their company's environmental strategy. The study proposes a theoretical model of integrated thinking that's based on survey data gathered from 218 top managers working in an eclectic range of large German companies.