Attempt to define environmental management control

Essai de définition du contrôle de gestion environnemental

Soufiane El Hmieche () and Abdelkarim Asdiou ()
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Soufiane El Hmieche: ENCG - Ecole Nationale de Commerce et de Gestion - UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)
Abdelkarim Asdiou: ENCG - Ecole Nationale de Commerce et de Gestion - UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)

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Abstract: This article is an attempt to define environmental management control, taking as its starting point the two currents of classical management control. Before presenting the different typologies of environmental strategies and their objectives, it is worth considering that any control system can be impacted by the strategy and objectives adopted by the company. After summarizing the various definitions of environmental accounting and environmental management accounting, we review the definitions proposed to date of environmental management control, to deduce the three shades of green first defined by de O'Riordan (1991), before being taken up in the conceptual framework of Antheaume (2013). Finally, we formulate our own definition of environmental management control, accompanied by a new proposal for the conceptual framework of environmental management control.

Keywords: Environmental strategies; Environmental accounting; Environmental management accounting; Environmental management control; Eco-control; Stratégies environnementales; Comptabilité environnementale; Comptabilité de gestion environnementale; Contrôle de gestion environnemental; Eco-contrôle (search for similar items in EconPapers)
Date: 2025
Note: View the original document on HAL open archive server: https://hal.science/hal-05078123v1
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Published in African Scientific Journal, 2025, 03 (29), ⟨10.5281/zenodo.15482883⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05078123

DOI: 10.5281/zenodo.15482883

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