dc.contributor.author |
De Villiers, Charl Johannes
|
|
dc.contributor.author |
Rouse, Paul
|
|
dc.contributor.author |
Kerr, Jennifer
|
|
dc.date.accessioned |
2016-11-02T09:29:54Z |
|
dc.date.issued |
2016-11 |
|
dc.description.abstract |
Case study evidence from a large industrial firm is analysed with the purpose of
constructing a new conceptual model of the influences that drive companies towards
sustainability, and showing the advantages of integrating sustainability reporting with
management control systems, specifically the balanced scorecard. The new conceptual model
suggests an important role for external stakeholders to influence balanced scorecard measures,
sustainability report measures, and management focus. These three constructs influence each
other and are reinforced by a system of assigning and enforcing the assumption of individual
employee responsibility, whilst supporting a drive towards sustainability. The advantages of
integration include better operationalization and internal communication of sustainability
ideals through the use of the balanced scorecard (BSC), and a better understanding of BSC
causality (between the BSC perspectives) through the more extensive stakeholder engagement
that sustainability reporting calls for. |
en_ZA |
dc.description.department |
Economics |
en_ZA |
dc.description.embargo |
2017-11-30 |
|
dc.description.librarian |
hb2016 |
en_ZA |
dc.description.uri |
http://www.elsevier.com/ locate/jclepro |
en_ZA |
dc.identifier.citation |
De Villiers, C., Rouse, P. & Kerr, J. 2016. A New Conceptual Model of Influences
Driving Sustainability Based on Case Evidence of The Integration of Corporate
Sustainability Management Control and Reporting. Journal of Cleaner Production, 136, 78-85. doi:10.1016/j.jclepro.2016.01.107. |
en_ZA |
dc.identifier.issn |
0959-6526 (print) |
|
dc.identifier.issn |
1879-1786 (online) |
|
dc.identifier.other |
10.1016/j.jclepro.2016.01.107 |
|
dc.identifier.uri |
http://hdl.handle.net/2263/57627 |
|
dc.language.iso |
en |
en_ZA |
dc.publisher |
Elsevier |
en_ZA |
dc.rights |
© 2016 Elsevier Ltd. All rights reserved. Notice : this is the author’s version of a work that was accepted for publication in Journal of Cleaner Production. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. A definitive version was subsequently published in Journal of Cleaner Production, vol. 136, Part A, pp. 78-85, 2016. doi : 10.1016/j.jclepro.2016.01.107. |
en_ZA |
dc.subject |
Sustainability disclosure |
en_ZA |
dc.subject |
Sustainability reporting |
en_ZA |
dc.subject |
Balanced scorecard |
en_ZA |
dc.subject |
Management control systems |
en_ZA |
dc.title |
A new conceptual model of influences driving sustainability based on case evidence of the integration of corporate sustainability management control and reporting |
en_ZA |
dc.type |
Postprint Article |
en_ZA |