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Title: Controlling for sustainability strategies : evidence from the UK
Author: Ghosh, Biswaraj
ISNI:       0000 0004 9350 9921
Awarding Body: Nottingham Trent University
Current Institution: Nottingham Trent University
Date of Award: 2020
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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.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available