Enhancing Resource Efficiency via Environmental Management Control Systems
Sprache des Vortragstitels:
20th EMAN Conference
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Although there is a long tradition in analysing management control systems (MCS) in the literature, the link to environmental or sustainability-related issues still remains fragmented and there is a lack of understanding which management controls could be used for enhancing resource efficiency. In this paper, we develop a framework to conceptualize resource efficiency and its interrelation with corporate environmental performance (CEP). Furthermore, we conduct an integrative literature review of empirical studies related to environmental management control systems (EMCS) and CEP and provide a synthesized overview of tested and significant relationships illustrated as maps. Based on the framework of resource efficiency and the empirical findings for environmental management controls (EMC) and CEP, we derive hypotheses about how corporate resource efficiency can be controlled with EMCS.