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Environmentally driven mode of business development: a management control perspective

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  • Jansson, Åse
  • Nilsson, Fredrik
  • Rapp, Birger

Abstract

A prerequisite for successful business development is that the control system is designed and used in such a way that strategically important areas can be planned and followed up. Thus, it must be possible to relate results on the quality front, for example, to the company's strategy, which is why quality systems are often integrated with the overall system of control. Environmental management systems, on the other hand, often tend to lead a life of their own, quite disconnected from the overall control system with its routines for strategic planning and follow-up. This can perhaps explain why environmental work has not become a natural part of corporate business development, despite the market for environmentally friendly products. In this article, we therefore focus particularly on control systems and their role in the promotion of an environmentally driven mode of business development. It appears that the integration of environmental management systems with other control systems has been found to be important. The tentative model presented here indicates the conditions under which such integration is possible. It also shows how a company's approach to environmentally driven business development can fall into various phases. The model includes three dimensions: (1) strategy, (2) control systems, and (3) attitude to environmental work. A number of hypotheses are formulated regarding the importance of these dimensions for the successful promotion of an environmentally driven mode of business development in large companies. The article concludes with some suggestions as to how the model can be used in further research.

Suggested Citation

  • Jansson, Åse & Nilsson, Fredrik & Rapp, Birger, 2000. "Environmentally driven mode of business development: a management control perspective," Scandinavian Journal of Management, Elsevier, vol. 16(3), pages 305-333, September.
    • Handle: RePEc:eee:scaman:v:16:y:2000:i:3:p:305-333
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    Cited by:

    1. Bui, Binh & de Villiers, Charl, 2017. "Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty," The British Accounting Review, Elsevier, vol. 49(1), pages 4-24.
    2. Francisco Flores Muñoz & Diego Valentinetti & María Mora Rodríguez & à ngel Mena Nieto, 2018. "The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 65(4), pages 497-514, December.
    3. Fatma Küskü, 2007. "From necessity to responsibility: evidence for corporate environmental citizenship activities from a developing country perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(2), pages 74-87, May.
    4. Şükrü Özen & Fatma Küskü, 2009. "Corporate Environmental Citizenship Variation in Developing Countries: An Institutional Framework," Journal of Business Ethics, Springer, vol. 89(2), pages 297-313, October.
    5. Wagner, Marcus, 2011. "Corporate performance implications of extended stakeholder management: New insights on mediation and moderation effects," Ecological Economics, Elsevier, vol. 70(5), pages 942-950, March.
    6. Marcus Wagner, 2007. "Effects on competitiveness and innovation activity from the integration of strategic aspects with social and environmental management," Working Papers of BETA 2007-08, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    7. Wagner, Marcus, 2015. "The link of environmental and economic performance: Drivers and limitations of sustainability integration," Journal of Business Research, Elsevier, vol. 68(6), pages 1306-1317.
    8. Kjell Mårtensson & Karin Westerberg, 2016. "Corporate Environmental Strategies Towards Sustainable Development," Business Strategy and the Environment, Wiley Blackwell, vol. 25(1), pages 1-9, January.

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