Corporate sustainability management accounting and multi‐level links for sustainability–A systematic review

S Schaltegger, KL Christ, J Wenzig… - International journal of …, 2022 - Wiley Online Library
The societal vision of sustainable development changes both the context of businesses and
expectations that management should contribute to solving sustainability problems beyond …

Managing sustainable development with management control systems: A literature review

R Lueg, R Radlach - European Management Journal, 2016 - Elsevier
The purpose of this article is to synthesize evidence of management control systems (MCS)
that are employed by organizations to enforce sustainable development (SD). We aim at …

Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance

K Asiaei, N Bontis, R Alizadeh… - Business Strategy and …, 2022 - Wiley Online Library
Taking inspiration from the natural resource‐based view of the firm and resource
orchestration theory, we propose a new approach, that is, natural resource orchestration, to …

Corporate social responsibility and firm performance in the hotel industry. The mediating role of green human resource management and environmental outcomes

M Úbeda-García, E Claver-Cortés… - Journal of Business …, 2021 - Elsevier
In this research two concepts of current relevance in the management literature are related,
such as Corporate Social Responsibility (CSR) and green human resource management …

Effects of environmental strategy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental …

H Latan, CJC Jabbour, ABL de Sousa Jabbour… - Journal of cleaner …, 2018 - Elsevier
This study aims to examine the effect of the combination of corporate environmental strategy,
top management commitment, and environmental uncertainty, with a focus on the role of …

Management control for sustainability: Towards integrated systems

P Beusch, JE Frisk, M Rosén, W Dilla - Management accounting research, 2022 - Elsevier
Companies struggle to integrate sustainability into their corporate strategy and implement it
in their business activities. To examine this issue, we develop an extended version of Gond …

Environmental MCS package, perceived environmental uncertainty and green performance: in green dynamic capabilities and investment in environmental …

S Bresciani, SU Rehman, GM Alam… - Review of International …, 2022 - emerald.com
Purpose The organizations focus on environmental factors as stakeholders exert pressure to
reduce the environmental influence arising from production tasks. This study aims to see the …

Proactive sustainability strategy and corporate sustainability performance: The mediating effect of sustainability control systems

C Wijethilake - Journal of environmental management, 2017 - Elsevier
This study examines to what extent corporations use sustainability control systems (SCS) to
translate proactive sustainability strategy into corporate sustainability performance. The …

The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development

C Nitzl - Journal of Accounting Literature, 2016 - emerald.com
In management accounting research, the capabilities of Partial Least Squares Structural
Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited …

Corporate social responsibility research in accounting

XB Huang, L Watson - Journal of accounting literature, 2015 - emerald.com
We review research on corporate social responsibility (CSR) published in 13 top accounting
journals over the last decade. We begin with a brief discussion of the data that archival …