The carbon footprint as a key indicator for environmental management controllers: towards environmental performance: A literature review
Keywords:
Environmental Management Control, Environmental Performance, Carbon Footprint, Management Control Tools, Sustainability
Abstract
Environmental considerations are increasingly critical for corporate sustainability and success. While businesses integrate environmental management into their strategies, the practical implementation of environmental management control systems, or “eco-control,” remains underexplored. This paper examines the conditions necessary for effectively integrating carbon footprint requirements and regulatory codes into eco-control systems. We articulate the importance of environmental performance objectives in addition to traditional performance objectives as core values of control management. Additionally, we highlight the pivotal role of environmental management controllers in aligning environmental sustainability with traditional business objectives. By measuring greenhouse gas emissions and developing strategies that are both economically viable and environmentally sound, controllers embed environmental objectives into core business processes. Despite challenges like capturing indirect emissions and the lack of standardized reporting methods, they have the potential to make sustainability a strategic component of corporate management. Future research should focus on enhancing their role by developing better tools and standardized methodologies for measuring environmental performance.
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References
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31. DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160. https://doi.org/10.2307/2095101
32. Epstein, M. J., & Roy, M. J. (2001). Sustainability in action: Identifying and measuring the key performance drivers. Long Range Planning, 34(5), 585-604. https://doi.org/10.1016/S0024-6301(01)00097-9
33. Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard—Linking sustainability management to business strategy. Business Strategy and the Environment, 11(5), 269-284. https://doi.org/10.1002/bse.339
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42. Henri, J. F., & Journeault, M. (2006). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63-80. https://doi.org/10.1016/j.aos.2009.02.001
43. Henri, J. F., & Journeault, M. (2008). Environmental performance indicators: An empirical study of Canadian manufacturing firms. Journal of Environmental Management, 87(1), 165-176. https://doi.org/10.1016/j.jenvman.2007.01.009
44. Hofbeck, G. (1993). Le contrôle de gestion environnemental. Revue Française de Gestion.
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46. International Organization for Standardization (ISO). (1996). ISO 14000: Environmental management systems – General guidelines on principles, systems, and supporting techniques. ISO.
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48. International Organization for Standardization (ISO). (2015). ISO 14001: Environmental management systems – Requirements with guidance for use. ISO.
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54. Laforest, L., Trumpp, C., Guenther, T., & Hahn, R. (2015). Measuring corporate environmental performance: Empirical evidence from the German stock market. Journal of Business Economics, 85(4), 457-490. https://doi.org/10.1007/s11573-014-0761-7
55. Langevin, P. (1999). Le contrôle de gestion dans l’entreprise intégrée: Vers une perspective macro-économique. Revue Française de Comptabilité, 306, 64-70.
56. Latour, B. (1989). Science in action: How to follow scientists and engineers through society. Harvard University Press.
57. Latour, B. (2005). Reassembling the social: An introduction to actor-network theory. Oxford University Press.
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Published
2024-12-23
How to Cite
Bouchouit, K., & Elhamma, A. (2024). The carbon footprint as a key indicator for environmental management controllers: towards environmental performance: A literature review. European Scientific Journal, ESJ, 36, 315. Retrieved from https://eujournal.org/index.php/esj/article/view/18882
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ESI Preprints
Copyright (c) 2024 Kaoutar Bouchouit, Azzouz Elhamma
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