The controller's role in environmental management control

Le contrôle de gestion environnemental: quels rôles pour le contrôleur de gestion ?

Angèle Renaud

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Abstract: This paper explores the role of the management controller in environmental management control (EMC) by means of a longitudinal case study of a French company with a pioneering approach to EMC. The results show that the management controller has four key roles (carbon auditor, business partner, euro-carbon translator, and agent of change) and illustrate the characteristics of the controller in this new domain (image, power of influence, and territory). Several theoretical, managerial, and methodological lessons may be learned from this case study.

Keywords: CARBON FOOTPRINT; CARBON BUDGET; ENVIRONMENTAL MANAGEMENT CONTROLLER; ENVIRONMENTAL MANAGEMENT CONTROL (EMC); MANAGEMENT CONTROLLER (search for similar items in EconPapers)
Date: 2014
New Economics Papers: this item is included in nep-acc and nep-env
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-01178066v1
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Citations: View citations in EconPapers (2)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2014, 20 (2014-02), pp.67-94

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01178066

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