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The Impact of Management Control on Sustainability Reports

Author

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  • Aliona Birca

    (Academy of Economic Studies of Moldova)

Abstract

Nowadays sustainable development is no longer seen only as a way to reduce costs or increase efficiency, but also as a tool for competitiveness and development through product placement, services related to the preferences of the entity’s stakeholders. Sustainability reports are designed to justify and present public policy actions of each entity. The holistic approach to the structure and content of sustainability reports lead us to notice their various features. Examining the content of sustainability reports of various national and international entities was based on the theory of corporate governance, agency theory and the theory of positive stakeholders. In order to ensure a full study we have examined various international bodies and position with respect to sustainable development.

Suggested Citation

  • Aliona Birca, 2016. "The Impact of Management Control on Sustainability Reports," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 427-433, February.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:427-433
    as

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    References listed on IDEAS

    as
    1. Gérard Charreaux, 2000. "La théorie positive de l'agence : positionnement et apports," Revue d'Économie Industrielle, Programme National Persée, vol. 92(1), pages 193-214.
    2. Samuel Mercier & Jean-Pascal Gond, 2005. "La théorie des parties prenantes," Working Papers CREGO 1050502, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    theories of corporate governance; positive agency theory; stakeholder theory; sustainability report;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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