Controlling for sustainability strategies: evidence from the UK

Ghosh, B. ORCID: 0000-0001-8521-6561, 2020. Controlling for sustainability strategies: evidence from the UK. PhD, Nottingham Trent University.

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Controlling for sustainability strategies_Amended Thesis _v.1.3_Biswaraj Ghosh August 2020.pdf - Published version

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Abstract

Research examining organisational commitment to sustainability is not new and has been typically investigated through a focus on corporate reporting practices and understanding the corporate rationale that drives sustainable behaviour. However, studies with regard to how sustainability strategy is adopted and seamlessly integrated into corporate practices are yet to be fully explored. It is to this aspect that the study turns.

Current research exploring corporate controls for different sustainability strategies has looked at a narrow range of controls and has assumed that controls function in isolation from one another. Such narrow perspectives of controls have attracted criticisms from scholars. This study explores corporate controls for sustainability strategies through the control package perspective and subjects a broad range of controls typically found in practice to different empirical contexts. The aims of the study are, firstly, to understand how a broad range of controls explored through the control package perspective are designed and used in accordance with different sustainability strategies; secondly, to understand how different sustainability strategic pursuits impact the design and use of management controls.

The adopted holistic framework remains a key contribution for future research. It would be safe to say that this is the only study that has brought in the package perspective not only to explore controls, but also to understand how the strategic contexts might shape package constituents. The study further makes a theoretical contribution by focusing on the seldom used contingency perspective providing evidence of its illustrative powers in explaining the relevance of control-strategy relationship from the sustainability perspective. Furthermore, the role of sustainability professionals is highlighted.

Item Type: Thesis
Creators: Ghosh, B.
Date: May 2020
Rights: This work is the intellectual property of the author. You may copy up to 5% of this work for private study, or personal, non-commercial research. Any re-use of the information contained within this document should be fully referenced, quoting the author, title, university, degree level and pagination. Queries or requests for any other use, or if a more substantial copy is required, should be directed to the owner of the Intellectual Property Rights.
Divisions: Schools > Nottingham Business School
Record created by: Linda Sullivan
Date Added: 14 Aug 2020 08:05
Last Modified: 14 Aug 2020 08:08
URI: http://irep.ntu.ac.uk/id/eprint/40451

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