The role of Eco-control in the implementation of Sustainable Business Models

Author/s Giacomo Fabietti, Francesca Trovarelli
Publishing Year 2016 Issue 2016/3 Language English
Pages 32 P. 141-172 File size 575 KB
DOI 10.3280/MACO2016-003008
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

Growing awareness of the need for companies to embed sustainability principles within them in order to contribute to the transition to different paradigms of development, production and consumption led scholarly efforts to focus on the concept of Sustainable Business Model (SBM). In this regard, literature highlighted different factors on which the implementation of SBMs should depend. Among these factors, eco-control systems has been explored and portrayed as necessary for implementing environmental strategies. However, studies on eco-control systems limited their attention to their relationships between these systems and environmental performance, whereas overlooking their potential role in implementing other performance dimensions within a broader concept of SBM. Given this premise, the paper explores the role of eco-control in the implementation of SBMs, by analysing the case of Salcheto, a winery located in Montepulciano (Siena). Evidence found suggests that, in the case analysed, eco-control has played a key role in the implementation of a SBM, despite its effects were mainly concentrated on environmental and economic dimensions of sustainability.

Keywords: Management Control Systems, Eco-control, Sustainable Business Models.

  1. Afuah A. (2004), Business Models: A strategic Management Approach, New York, McGraw-Hill Higher Education.
  2. Afuah A., Tucci C.L. (2001), Internet business models and strategies: Text and cases, New York, McGraw-Hill.
  3. Agliati M., Beretta S. (1991), I sistemi amministrativi nei gruppi di imprese, Milano, Egea.
  4. Airoldi G. (1980), Sistemi Operativi, Milano, Giuffrè.
  5. Al-Debei M.M., El-Haddadeh R.H., Avison D. (2008), Defining the Business Model in the New World of Digital Business, AMCIS Proceedings, pp. 1–11.
  6. Ambec S., Lanoie P. (2008), Does it pay to be green? A systematic overview, Academy of Management Perspectives, 22, 4, pp. 45-62. DOI: 10.5465/AMP.2008.35590353
  7. Amit R., Zott C. (2001), Value creation in e-business, Strategic Management Journal, 22, pp. 493-520.
  8. Applegate L.M. (2000), E-business models: Making sense of the internet business landscape, in Dickinson G.W., Desanctis G. (eds.), Information technology and the future enterprise: New models for managers, Englewood Cliffs, NJ, Prentice-Hall.
  9. Arcari A. (2014), Programmazione e controllo, Milano, McGraw-Hill.
  10. Azzali S., Mazza T. (2011), La valutazione degli Information Technology Controls nell’ambito di sistemi di controllo interno: I risultati di una ricerca empirica, Management Control, 3, pp. 91-118. DOI: 10.3280/MACO2011-003005
  11. Ball A. (2005), Environmental accounting and change in UK local government, Accounting, Auditing & Accountability Journal, 18, 3, pp. 346-373.
  12. DOI: 10.1108/09513570510600738
  13. Baxter P., Jack S. (2008), Qualitative Case Study Methodology: Study Design and Implementation for Novice Researchers, the Qualitative Report, 13, 4, pp. 544-559.
  14. Beltramello A., Haie-Fayle L., Pilat D. (2013), Why New Business Models Matter for Green Growth, OECD Green Growth Papers, 2013-01.
  15. Bergamin Barbato M. (1991), Programmazione e controllo in un’ottica strategica, Utet.
  16. Berry A.J., Broadbent J., Otley D.T. (2005), Management control: theories, issues, and performance, Houndmills, Palgrave/Macmillan.
  17. Berry A.J., Coad A.F., Harris E.P., Otley D.T., Stringer C. (2009), Emerging themes in management control: A review of recent literature, The British Accounting Review, 41, pp. 2-20.
  18. Berry M.A., Rondinelli D.A. (1998), Proactive Corporate Environmental Management: A New Industrial Revolution, Academy of Management Executives, 12, pp. 38-50.
  19. DOI: 10.5465/AME.1998.650515
  20. Besta F. (1909), La Ragioneria, Milano, Vallardi.
  21. Betz F. (2002), Strategic business models, Engineering Management Journal, 14, 1, pp. 21-27.
  22. Birkin F., Cashman A., Koh S., Liu Z. (2009), New sustainable business models in China, Business Strategy and the Environment, 18, 1, pp. 64–77.
  23. Bocken N., Short S., Rana P., Evans S. (2014), A literature and practice review to develop sustainable business model archetypes, Journal of Cleaner Production, 65, pp. 42–56.
  24. Bowen H.R. (1953), Social responsibility of the businessmen, New York, Harper Row.
  25. Boyd B., Henning N., Reyna E., Wang D.E., Welch M.D. (2009), Hybrid Organizations: New Business Models for Environmental Leadership, Sheffield, UK, Greenleaf Publishing.
  26. Brousseau E., Penard T. (2006), The economics of digital business models: A framework for analyzing the economics of platforms, Review of Network Economics, 6, 2, pp. 81-110.
  27. DOI: 10.2202/1446-9022.1112
  28. Brunetti G. (1979), Il controllo di gestione in condizioni ambientali perturbate, Milano, FrancoAngeli.
  29. Brusa L. (2000), Sistemi manageriali di programmazione e controllo, Milano, Giuffrè.
  30. Brusa L., Dezzani F. (1983), Budget e controllo di gestione, Milano, Giuffrè.
  31. Burritt R. L., Schaltegger S. (2001), On the interrelationship between ecoefficiency and operational budgeting, Environmental Management and Health, 12, pp. 158-174.
  32. Burritt R.L., Herzig, C., Tadeo B. (2009), Environmental management accounting for cleaner production: the case of a Philippine rice mill, Journal of Cleaner Production, 17, 4, pp. 431–439.
  33. Carayannis E.G., Sindakis S., Walter C. (2014), Business Model Innovation as Lever of Organizational Sustainability, Journal of Technology Transfer, 40, 1, pp. 85-101.
  34. Carroll A.B. (1979), A Three-Dimensional Conceptual Model of Corporate Performance, Academy of Management Review, 4, 4, pp. 497–505. DOI: 10.5465/AMR.1979.4498296
  35. Catturi G. (1990), Produrre e consumare, ma come? Verso l’ecologia aziendale, Padova, CEDAM.
  36. Catturi G., Riccaboni A. (1996), Management control and national culture. A comparative survey of the Mediterranean area, Padova, CEDAM.
  37. Cavalcante S., Kesting P., Ulhøi J. (2011), Business model dynamics and innovation: (re)establishing the missing linkages, Management Decision, 49, pp. 1327-1342.
  38. DOI: 10.1108/00251741111163142
  39. Chesbrough H., Rosenbloom R.S. (2002), The role of the business model in capturing value from innovation: evidence from Xerox Corporation's technology spin-off companies, Industrial and Corporate Change, 11, 3, pp. 529-555.
  40. Chiucchi M.S., Gatti M., Marasca S. (2012), The relationship between management accounting Does the organizational life cycle affect the management accounting system and ERP systems in a medium-sized firm: a bidirectional perspective, Management Control, Suppl. 3, pp. 39-65. DOI: 10.3280/MACO2013-SU3003
  41. Cinquini L. (1997), Rilevanza delle moderne iniziative strategiche per il valore aziendale, Finanza, Marketing e Produzione, 4, pp. 167-196.
  42. Cinquini L., Passetti E., Tenucci A. (2016), La sostenibilità ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?, Management Control, 2, pp. 15-32.
  43. Coda V. (1981), I modelli predittivi nei meccanismi di controllo di gestione, in Favotto F. (ed.) Strumenti contabili e statistici per il controllo di gestione, Padova, Cleup.
  44. Crutzen N. (2012), Sustainability Performance Management in Large Firms: A Qualitative Research amongst Seven Western European Firms, Paper presented at the annual EMAN Conference, Helsinki (Finland), 24-26 September.
  45. Crutzen N. and Herzig C. (2012), Sustainability, strategy and management control: a review of the literature, Conference on Social and Environmental Accounting Research, University of St. Andrews, Scotland, 2-5 September.
  46. Davila A. (2012), New Trends in Performance Measurement and Management Control, in Davila A., Epstein M.J., Manzoni J.-F. (eds.), Performance Measurement and Management Control: Global Issues, Emerald Group Publishing Limited.
  47. Davis K. (1960), Can business afford to ignore social responsibilities?, California Management Review, 2, pp. 70-76. DOI: 10.2307/41166246
  48. Davis K. (1973), The Case For and Against Business Assumption of Social Responsibilities, Academy of Management Journal, 16, pp. 312–322. DOI: 10.2307/255331
  49. Demartini C. (2014), Performance Management Systems. Design, Diagnosis and Use, Berlin Heidelberg, Springer-Verlag.
  50. Demil B., Lecocq X. (2010), Business Model Evolution: In Search of Dynamic Consistency, Long range planning, 43, 2-3, pp. 227-246.
  51. Di Toro P. (1993), L’etica nella gestione d’impresa, Padova, CEDAM.
  52. Dias-Sardinha I., Reindeers L., Antunes P. (2002), From environmental performance evaluation to eco-efficiency and sustainability balanced scorecards, Environmental Quality Management, 12, 2, pp. 51-64.
  53. Ditillo A., Lisi I.E. (2014), Towards a More Comprehensive Framework for Sustainability Control Systems Research, Advances in Environmental Accounting & Management, 5, pp. 23-47. DOI: 10.1108/S1479-359820140000005010
  54. Doganova L., Eyquem-Renault M. (2009), What do business models do? Innovation devices in technology entrepreneurship, Research Policy, 38, 10, pp. 1559-1570.
  55. Donaldson J., Fafaliou I. (2003), Business ethics, corporate social responsibility and corporate governance: a review and summary critique, European Research Studies, 6, 1-2, pp. 90-110.
  56. Doranova A., Miedzinski M., Van der Veen G., Reid A., Riviera Leon L., Ploeg M., Carlberg, M., Joller L. (2012), Business Models for Systemic Eco-innovations, Technopolis Group Final Report, available online at:
  57. Dubosson-Torbay M., Osterwalder A., Pigneur Y. (2002), E-Business Model Design, Classification, and Measurements, Thunderbird International Business Review, 44, 1, pp. 5-23.
  58. Durden C. (2008), Towards a socially responsible management control system, Accounting, Auditing & Accountability Journal, 21, 5, pp. 671-694.
  59. DOI: 10.1108/09513570810872969
  60. Dutta S.K., Lawson R.A. (2009), Aligning performance evaluation and reward systems with corporate sustainability goals, Cost Management, November/December, pp. 15-23.
  61. Dyllick T., Hockerts K. (2002), Beyond the Case for Corporate Sustainability, Business Strategy and the Environment, 11, pp. 130-141.
  62. Environmental Protection Agency (EPA), United States (2011), Green Servicizing: Building a More Sustainable Economy, Washington D.C., EPA.
  63. Epstein M.J., Wisner P.S. (2005), Managing and controlling for environmental performance: Evidence from Mexico, Advances in Accounting, pp. 14, 115-136.
  64. DOI: 10.1016/S1474-7871(05)14005-2
  65. Fabietti G. (2016), Business models for sustainability in the Agri-food sector: the role of management control systems, PhD thesis, available online at:
  66. Ferrara G. (1998), L’etica ambientale nella economía delle imprese tra conflitti e condivisione, Proceedings of the XX AIDEA Congress, Bologna, Clueb.
  67. Figge F., Hahn T. (2004), Sustainable value added-Measuring corporate contributions to sustainability beyond eco-efficiency, Ecological Economics, 48, 2, pp. 173–187.
  68. Figge F., Hahn T., Schaltegger S., Wagner M. (2002), The sustainability balanced scorecard-Linking sustainability management to business strategy, Business Strategy and the Environment, 11, pp. 269–284.
  69. Fiorentino R., Garzella S., Lamboglia R., Mancini D. (2016), Strategie di sostenibilità: dalle motivazioni ai sistemi di misurazione della performance, Management Control, 2, pp. 115-142. DOI: 10.3280/MACO2016-002006
  70. Frederick W.C. (1960), The growing concern over business responsibility, California Management Review, 2, pp. 54-61. DOI: 10.2307/41165405
  71. Freeman R.E. (1984), Strategic management: A stakeholder approach, Boston, Pitman.
  72. Garzella, S. and Fiorentino, R. (2014), An integrated framework to support the process of green management adoption, Business Process Management Journal, 20, 1, pp. 68-89.
  73. George G. and Bock A. (2011), The business model in practice and its implications for entrepreneurship research, Entrepreneurship Theory and Practice, 35, pp. 83-111.
  74. Ghaziani A. and Ventresca M.J. (2005), Keywords and cultural change: Frame analysis of business model public talk 1975-2000, Sociological Forum, 20, pp. 523-559.
  75. Giannetti R., Marelli A. (2016), Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili, Management Control, 2, pp. 33-68.
  76. DOI: 10.3280/MACO2016-002003
  77. Giovannoni E., Fabietti G. (2013), What is sustainability? A review of the concept and of its applications, in Busco C., Frigo M.L., Riccaboni A., Quattrone P. (eds.), Integrated reporting: concepts and cases that redefine corporate accountability, Cham, Springer.
  78. Gond J.-P., Herrbach O. (2006), Corporate social reporting as a learning tool? A theoretical framework, Journal of Business Ethics, 65, 4, pp. 359-371.
  79. Gray R. (2010), Is accounting for sustainability actually accounting for sustainability. . .and how would we know? An exploration of narratives of organisations and the planet, Accounting, Organizations & Society, 35, pp. 47-62.
  80. Hawken P., Lovins A., Lovins L.H. (1999), Natural Capitalism: Creating the Next Industrial Revolution, Little, Boston, Brown.
  81. Hawkins R. (2002), The phantom of the marketplace: searching for new e-commerce business models, Communications & Strategies, 46, 2, pp. 297-329.
  82. Hedman J., Kalling T. (2003), The business model concept: theoretical underpinnings and empirical illustrations, European Journal of Information Systems, 12, 1, pp. 49-59.
  83. Henri J.F., Journeault M. (2010), Eco-control: The influence of management control systems on environmental and economic performance, Accounting, Organizations and Society, 35, pp. 63-80.
  84. International Federation of Accountants -IFAC- (2009), Evaluating and Improving Governance in the Organizations. International Good Practice Guidance, February, available online at:
  85. International Integrated Reporting Council -IIRC- (2013), Business Model – Background Paper for <IR>, available online at:
  87. Kicherer A. (2005), BASF Eco-Efficiency Analysis Methodology Seminar, BASF AG, Ludwigshafen.
  88. Kidd C.V. (1992), The Evolution of Sustainability, Journal of Agriculture and Environmental Ethics, 5, 1, pp. 1-26. DOI: 10.1007/BF01965413
  89. Lambert S.C., Carter A.J., Burritt R.L. (2012), Recognising Commitment to Sustainability through the Business Model, University of South Australia Centre for Accounting Governance and Sustainability Occasional Working Paper, 6, August.
  90. Lamboglia R., D’Onza G. (2013), Un modello di gestione del rischio reputazionale. Dall’identificazione al fronteggiamento, Management Control, 3, pp. 7-34.
  91. DOI: 10.3280/MACO2013-003002
  92. Lee K.J., Casalegno F. (2010), An Explorative Study for Business Models for Sustainability, PACIS Proceedings, paper 47.
  93. Lüdeke-Freund F. (2009), Business Model Concepts in Corporate Sustainability Contexts: From Rhetoric to a Generic Template for 'Business Models for Sustainability, Centre for Sustainability Management (CSM), Lüneburg, Leuphana Universität.
  94. Lüdeke-Freund F. (2010), Towards a conceptual framework of business models for sustainability, Knowledge Collaboration & Learning for Sustainable Innovation ERSCP-EMSU conference, Delft, The Netherlands, October 25-29, 2010.
  95. Magretta J. (2002), Why business models matter, Harvard Business Review, 80, 5, pp. 86-92.
  96. Marchi L. (1993), I sistemi informativi aziendali, Milano, Giuffrè.
  97. Marchi L. (2015), Nuove prospettive di ricerca sulle tematiche di Management Control, Management Control, 3, pp. 5-8. DOI: 10.3280/MACO2015-003001
  98. Masini C. (1961), L’ipotesi nella dottrina e nelle determinazioni dell'economia di azienda, Milan, Giuffrè.
  99. Matacena A. (1984), Impresa e ambiente. Il «bilancio sociale», Bologna, Clueb.
  100. Matten D. Crane A. (2005), Corporate Citizenship: Toward an Extended Theoretical Conceptualization, Academy of Management Review, 30, 1, pp. 166-179.
  101. DOI: 10.5465/AMR.2005.15281448
  102. Meadows D.H., Meadows D.L., Randers J., Behrens III W.W. (1972), The Limits to Growth, New York, Universe Books.
  103. Meadows D.L. (1977), Alternatives to growth. I. A search for a sustainable future, Boston, MA, Ballinger Publishing Co..
  104. Melnyk S.A., Sroufe R.P., Calantone R. (2003), Assessing the impact of environmental management systems on corporate and environmental performance, Journal of Operations Management, Vol. 21, pp. 329-351.
  105. Merchant K.A., Otley D.T. (2007), A review of the literature on control and accountability, Handbooks of management accounting research, 2, pp. 785–802.
  106. DOI: 10.1016/S1751-3243(06)02013-X
  107. Miles M., Covin J. (2000), Environmental marketing: a source of reputational, competitive and financial advantage, Journal of Business Ethics, 23, 3, pp. 299-311.
  108. DOI: 10.1023/A:1006214509281
  109. Mio C. (2002), Il budget ambientale. Programmazione e controllo della variabile ambientale, Milan, Egea.
  110. Miolo Vitali P. (1978), Problemi ecologici nella gestione delle aziende, Milano, Giuffrè.
  111. Miraglia R.A. (2012), Nuove tendenze nei sistemi di controllo e di misurazione delle performance, Management Control, 2, pp. 5-14. DOI: 10.3280/MACO2012-002001
  112. Modrak V., Dima I.C. (2010), Conceptual Framework for Corporate Sustainability Planning, International Business Management, 4, pp. 139-144.
  113. Morris M., Schindehutte M., Allen J. (2005), The entrepreneur’s business model: Toward a unified perspective, Journal of Business Research, 58, pp. 726-735.
  114. Neely A., Adams C.A., Kennerly M. (2002), The performance prism. The scorecard for measuring and managing business success, London, Prentice-Hall.
  115. Orlitzky M., Schmidt F.L., Rynes S.L. (2003), Corporate Social and Financial Performance: A Meta-analysis, Organization Studies, 24, 3, pp. 403-441.
  116. DOI: 10.1177/0170840603024003910
  117. Osterwalder A. (2004), The business model ontology - A proposition in a design science approach, Dissertation 173, Switzerland, University of Lausanne.
  118. Osterwalder A., Pigneur Y. (2010), Business Model Generation: A Handbook for Visionaries, Wiley, Game Changers and Challengers.
  119. Osterwalder A., Pigneur Y., Tucci C.L. (2005), Clarifying business models: Origins, present and future of the concept, Communications of the Association for Information Science (CAIS), 16, pp. 1-25.
  120. Pache A.C., Santos F. (2011), Inside the hybrid organization-An organizational level view of responses to conflicting institutional, ESSEC Working Paper 11001, available online at:
  121. Parker L.D. (2000), Green strategy costing: Early days, Australian Accounting Review, 10, 1, pp. 46-55.
  122. Parker L.D. (2005), Social and environmental accountability research: a view from the commentary box, Accounting, Auditing & Accountability Journal, 18, 6, pp. 842-60.
  123. DOI: 10.1108/09513570510627739
  124. Perego P., Hartmann F. (2009), Aligning performance measurement systems with strategy: the case of environmental strategy, Abacus, 45, 4, pp. 397–428.
  125. Pondeville S., Swaen V., De Rongé Y. (2013), Environmental management control system: the role of contextual and strategic factors, Management Accounting Research, 24, pp. 317-332.
  126. Radermacher W., Stahmer C. (1998), Material and energy flow analysis in Germany – accounting framework, information system, applications, in Uno K. and Bartelmus P. (eds.), Environmental Accounting in Theory and Practice, London, Kluwer Academic Publishers.
  127. Rappa P. (2003), Business Models on the Web, available online at:
  128. Rasmussen B. (2010), Innovation and Commercialisation in the Biopharmaceutical Sector: Creating and Capturing Value, London, Edward Elgar.
  129. Riccaboni A., Leone E. (2010), Implementing strategies through management control systems: the case of sustainability, International Journal of Productivity and Performance Management, 59, 2, pp. 130-144.
  130. Roth H.P. (2008), Using cost management for sustainability efforts, Journal of Corporate Accounting & Finance, 19, 3, pp. 11-18.
  131. Rusconi G. (1997), Etica ed impresa: un’analisi economico-aziendale, Bologna, Clueb.
  132. Scapens R.W. (1990), Researching management accounting practice: the role of case study research methods, British Accounting Review, 22, pp. 259–281.
  133. DOI: 10.1016/0890-8389(90)90008-6
  134. Schaltegger S. (2011), Sustainability as a Driver for Corporate Economic Success. Consequences for the Development of Sustainability Management Control, Society and Economy, 33, 1, pp. 15-28.
  135. Schaltegger S., Burritt R. (2000), Contemporary environmental accounting, Sheffield, UK Greenleaf Publishing.
  136. Schaltegger S., Burritt R.L. (2005), Corporate sustainability, in Folmer H., Tietenberg T. (eds.), The international yearbook of environmental and resource economics, Cheltenham, Edward Elgar Publishing.
  137. Schaltegger S., Hansen E., Lüdeke-Freund F. (2015), Business Models for Sustainability: Origins, Present Research, and Future Avenues, Organization & Environment, online first, 16 September 2015, available online at:
  138. Schaltegger S., Lüdeke-Freund F., Hansen G. (2012), Business cases for sustainability: the role of business model innovation for corporate sustainability, International Journal of Innovation and Sustainable Development, 6, 2, pp. 95-119.
  139. Schaltegger S., Wagner M. (2006), Managing and measuring the business case for sustainability. Capturing the relationship between sustainability performance, business competitiveness and economic performance, in Schaltegger S., Wagner M. (eds.) Managing the business case for sustainability, Greenleaf, Sheffield.
  140. Seelos C., Mair J. (2007), Profitable business models and market creation in the context of deep poverty: A strategic view, Academy of Management Perspectives, 21, pp. 49-63.
  141. Shafer S.M., Smith H.J., Linder J.C. (2005), The power of business models, Business Horizons, 48, pp. 199-207. DOI: 10.5465/AMP.2007.27895339
  142. Silvi R., Bartolini M., Raffoni A., Visani F. (2012), Business Performance Analytics: level of adoption and support provided to Performance Measurement Systems, Management Control, Suppl. 3, pp. 117-142. DOI: 10.3280/MACO2013-SU3006
  143. Stewart D.W., Zhao Q. (2000), Internet marketing, business models, and public policy, Journal of Public Policy, 19, pp. 287-296.
  144. Stubbs W., Cocklin C. (2008), Conceptualizing a ‘Sustainability Business Model’, Organization & Environment, 21, 2, pp. 103-127. DOI: 10.1177/1086026608318042
  145. Teece D. J. (2010), Business models, business strategy and innovation, Long Range Planning, 43, pp. 172-194.
  146. Turban E., King D, Lee J., Warkentin M., Chung M. (2002), Electronic Commerce; a Managerial Perspective, International Edition, New Jersey, Pearson Education Inc..
  147. Weill P., Vitale M. (2001), Place to space: Migrating to e-business models, Boston, MA, Harvard Business School Press.
  148. Wells P.E. (2013), Business Models for Sustainability, Cheltenham, Edward Elgar Publishing.
  149. Wicks A.C. (1996), Overcoming the separation thesis: The need for a reconsideration of business and society research, Business & Society, 35, 1, pp. 89-118.
  150. DOI: 10.1177/000765039603500108
  151. World Commission on Environment and Development -WCED- (1987), Our common Future, Oxford, Oxford University Press.
  152. Zappa G. (1957), Le produzioni nell’economia delle imprese, Milano, Giuffrè.
  153. Zott C., Amit R. (2008), The fit between product market strategy and business model: Implications for firm performance, Strategic Management Journal, 29, 1, pp. 1-26.
  154. Zott C., Amit R. (2010), Designing your future business model: An activity system perspective, Long Range Planning, 43, pp. 216-226.
  155. Zott C., Amit R. (2013), The business model: A theoretically anchored robust construct for strategic analysis, Strategic Organization, 11, 4, pp. 403-411.
  156. DOI: 10.1177/1476127013510466
  157. Zott C., Amit R., Massa L. (2011), The Business Model: Recent Developments and Future Research, Journal of Management, 37, 4, pp. 1019-1042.
  158. DOI: 10.1177/014920631140626

Giacomo Fabietti, Francesca Trovarelli, The role of Eco-control in the implementation of Sustainable Business Models in "MANAGEMENT CONTROL" 3/2016, pp 141-172, DOI: 10.3280/MACO2016-003008