Exploring Environmental Management Control in Proactive Firms

Angèle Renaud ()
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Angèle Renaud: CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]

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Abstract: This chapter discusses the integration of environmental issues into the sphere of management control – renamed environmental management control (EMC) in France or eco-control in North America. We aim to contribute to reflections on the topic and to propose a conceptual framework for EMC by answering the following three research questions: How can we define EMC? How is EMC used in companies? Do management controllers have a part to play in this new managerial process?

Keywords: Environmental Management; Proactive Firms (search for similar items in EconPapers)
Date: 2022-08-08
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Published in Pierre Baret, Lucrezia Songini, Anna Pistoni. Sustainability Accounting, Management Control and Reporting: A European Perspective, Routledge, 2022, 978-1-00-325109-5

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03806561

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