Sustainability Reporting and Management Control ? A Systematic Literature Review
Sprache des Vortragstitels:
Herbsttagung der Kommission Nachhaltigkeitsmanagement des Verbandes der Hochschullehrer für Betriebswirtschaft e.V. (NAMA 2018)
Sprache des Tagungstitel:
While there is extensive knowledge on MCS and an even faster growing body of literature focusing on SR, studies investigating the interplay of SR and MCS are still at an early stage. The aim of the paper is to identify and cluster relevant literature on the interplay between sustainability reporting (SR) and management control systems (MCS). A systematic literature review considering publications between the years 2000 and 2017 is performed. For clustering the findings the popular MCS package of Malmi and Brown (2008) is used. The systematic literature review is based on 40 publications that examined the linkage of SR and MCS. The papers revealed various connections in both directions ? the effect of MCS on SR and the use of SR within MCS ? that can be assigned to the different control elements of the MCS package of Malmi and Brown (2008). In total, the studies revealed 117 interplays between SR and the five management control elements that were aggregated to 26 thematic clusters. Moreover, the findings suggest that there is a reciprocal linkage between SR and MCS.