The Interaction of Sustainability Governance Structure and Sustainability Management Control Systems: An Italian Case Study

Journal title MANAGEMENT CONTROL
Author/s Silvia Cantele, Silvia Valcozzena, Bettina Campedelli, Chiara de’ Stefani, Marco De Luca
Publishing Year 2024 Issue 2024/2 Suppl.
Language English Pages 22 P. 53-74 File size 314 KB
DOI 10.3280/MACO2024-002-S1004
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This study aims to analyze sustainability governance mechanisms and understand which roles and responsibilities fall under a governance system, as well as the pro-cesses of integrating sustainability into management control systems. Qualitative research focused on the case study analysis of SIT. Interviews were conducted with key figures within the firm regarding roles and responsibilities in sustainability issues to address the peculiarities related to sustainability governance design and implementation and to delve into the role of sustainability management control systems. Several documents were also analyzed: sustainability reports, sustainabil-ity plans, corporate monographs, and questionnaires related to participation in sustainability ratings and awards. Based on a review of the literature on corporate governance and the integration of corporate sustainability into it, including the analysis of previous studies on sus-tainability management control systems, this study found that good sustainability governance and a coherent sustainability management control system play a key role. They provide support in decision-making, enable the implementation of stra-tegic objectives consistent with sustainability targets, identify actions and best practices for effective improvement in sustainability performance, and enable the firm to pursue sustainable success. From a practical point of view, this case study represents a good example of how sustainability can permeate all business pro-cesses, thus providing opportunities for growth and continuous improvement.

Keywords: sustainability governance, sustainability management control, sus-tainability committee, corporate sustainability director, case study

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Silvia Cantele, Silvia Valcozzena, Bettina Campedelli, Chiara de’ Stefani, Marco De Luca, The Interaction of Sustainability Governance Structure and Sustainability Management Control Systems: An Italian Case Study in "MANAGEMENT CONTROL" 2 Suppl./2024, pp 53-74, DOI: 10.3280/MACO2024-002-S1004