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

Angèle Renaud

ACCRA, 2014, vol. 20, issue 2, 67-94

Abstract: This paper explores the role of the management controller in the environmental management control (EMC). To do this, a longitudinal case study was conducted on a French company and pioneer in EMC. The results show four roles of management controller (carbon expert, business partner, translator euro-carbon, agent of change) and the feature of this job in the company (image, power of influence and territory of the controller). There are several lessons theoretical, managerial and methodological we can learn from the case.

Keywords: management controller; environmental management control (EMC); environmental management controller; carbon footprint; carbon budget (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (3)

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