A new conceptual model of influences driving sustainability based on case evidence of the integration of corporate sustainability management control and reporting

摘要

Case study evidence from a large industrial firm is analysed with the purpose ofconstructing a new conceptual model of the influences that drive companies towardssustainability, and showing the advantages of integrating sustainability reporting withmanagement control systems, specifically the balanced scorecard. The new conceptual modelsuggests an important role for external stakeholders to influence balanced scorecard measures,sustainability report measures, and management focus. These three constructs influence eachother and are reinforced by a system of assigning and enforcing the assumption of individualemployee responsibility, whilst supporting a drive towards sustainability. The advantages ofintegration include better operationalization and internal communication of sustainabilityideals through the use of the balanced scorecard (BSC), and a better understanding of BSCcausality (between the BSC perspectives) through the more extensive stakeholder engagementthat sustainability reporting calls for.