Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study

Gianluca Vitale, Sebastiano Cupertino, Loredana Rinaldi and Angelo Riccaboni
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Gianluca Vitale: Department of Business and Law studies, University of Siena, Piazza San Francesco, 8, 53100 Siena, Italy
Loredana Rinaldi: Department of Business and Law studies, University of Siena, Piazza San Francesco, 8, 53100 Siena, Italy
Angelo Riccaboni: Department of Business and Law studies, University of Siena, Piazza San Francesco, 8, 53100 Siena, Italy

Sustainability, 2019, vol. 11, issue 5, 1-26

Abstract: Several studies have focused mainly on the following approach to tackle sustainable development issues at the management level: single sustainability managerial tools adoption (e.g., sustainable balance scorecard) and the “overlap” process between traditional management practices and sustainability-oriented ones. Conversely, integration as an “alignment” process between different sustainability management practices represents a research field, which is currently underinvestigated. Filling this gap, the purpose of the present study is to deepen and find empirical evidence on how sustainability management accounting, control, and reporting systems can be integrated through an alignment process. To this aim, we focused our analysis on a Mediterranean holding company, which is a well-known sustainable corporate practitioner to foster sustainable development in a socioeconomic and environmental problematic context. Therefore, we developed a single business case study analyzing an Egyptian firm to give practical evidence on the role of management accounting, control, and reporting practices in addressing sustainability issues. The analysis shows that the aligning process of different management practices involves a plurality of business aspects to manage, among them cultural and organizational ones. Despite its complexity, such a process is fundamental to pursue medium–long-term goals, ensuring sustainable firm growth and social wellbeing.

Keywords: sustainable development; sustainable KPIs; sustainable accounting & control; sustainability reporting; managerial integration; PRIMA programme; case study (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11)

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