IDEAS home Printed from https://ideas.repec.org/a/wly/corsem/v27y2020i6p2515-2529.html
   My bibliography  Save this article

Eco‐control for corporate sustainable management: A sustainability development stage perspective

Author

Listed:
  • A. D. Nuwan Gunarathne
  • Ki‐Hoon Lee

Abstract

Eco‐control offers an integrated management approach to transitioning toward corporate sustainable development, such as sustainable agriculture management. Despite the need to consider organizational and managerial changes and development in the field of sustainable agriculture, the use of integrated management controls has not yet been explored. This study identifies how the eco‐control procedures in sustainable agriculture management change when a commercial tea company transits to different stages of corporate sustainable development. It has developed an analytical framework, combining the sustainability management development perspective with the processual view of integrated eco‐control. Using a longitudinal case study approach, the data have been collected via in‐depth interviews, site visits, and document analyses, in respect of a commercial tea company in Sri Lanka. The findings show how the processual eco‐controls have changed as a result of internal and external challenges faced in the different sustainability management development stages of the transition to sustainable agriculture management. The findings emphasize the need for gaining a better understanding of the actions and decisions at the field (operational) and organizational level in promoting sustainable agriculture management practices in agribusiness firms.

Suggested Citation

  • A. D. Nuwan Gunarathne & Ki‐Hoon Lee, 2020. "Eco‐control for corporate sustainable management: A sustainability development stage perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2515-2529, November.
    • Handle: RePEc:wly:corsem:v:27:y:2020:i:6:p:2515-2529
    DOI: 10.1002/csr.1973
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/csr.1973
    Download Restriction: no
    File URL: https://libkey.io/10.1002/csr.1973?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Nigel Roome, 1992. "Developing environmental management strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 1(1), pages 11-24, March.
    2. Andrew Ngawenja Mzembe & Adam Lindgreen & François Maon & Joëlle Vanhamme, 2016. "Investigating the Drivers of Corporate Social Responsibility in the Global Tea Supply Chain: A Case Study of Eastern Produce Limited in Malawi," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(3), pages 165-178, May.
    3. M. Ormazabal & J. M. Sarriegi & R. Barkemeyer & E. Viles & F. McAnulla, 2015. "Evolutionary Pathways of Environmental Management in UK Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(3), pages 169-181, May.
    4. Olga Chkanikova & Oksana Mont, 2015. "Corporate Supply Chain Responsibility: Drivers and Barriers for Sustainable Food Retailing," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(2), pages 65-82, March.
    5. Alice Klettner & Thomas Clarke & Martijn Boersma, 2014. "The Governance of Corporate Sustainability: Empirical Insights into the Development, Leadership and Implementation of Responsible Business Strategy," Journal of Business Ethics, Springer, vol. 122(1), pages 145-165, June.
    6. Bill Hopwood & Mary Mellor & Geoff O'Brien, 2005. "Sustainable development: mapping different approaches," Sustainable Development, John Wiley & Sons, Ltd., vol. 13(1), pages 38-52.
    7. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
    8. Konstantinos Evangelinos & Ioannis Nikolaou & Walter Leal Filho, 2015. "The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 257-270, September.
    9. Ki‐Hoon Lee, 2017. "Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 209-223, February.
    10. Ki‐Hoon Lee, 2011. "Motivations, barriers, and incentives for adopting environmental management (cost) accounting and related guidelines: a study of the republic of Korea," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(1), pages 39-49, January.
    11. Gafsi, Mohamed & Legagneux, Bruno & Nguyen, Genevieve & Robin, Patrice, 2006. "Towards sustainable farming systems: Effectiveness and deficiency of the French procedure of sustainable agriculture," Agricultural Systems, Elsevier, vol. 90(1-3), pages 226-242, October.
    12. Ans Kolk & Anniek Mauser, 2002. "The evolution of environmental management: from stage models to performance evaluation," Business Strategy and the Environment, Wiley Blackwell, vol. 11(1), pages 14-31, January.
    13. Rodrigo Lozano, 2020. "Analysing the use of tools, initiatives, and approaches to promote sustainability in corporations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 982-998, March.
    14. Giovanna Maialle & Ana Beatriz Lopes de Sousa Jabbour, 2014. "Evolutionary stages of environmental management in computer companies located in Brazil: case studies," International Journal of Business Innovation and Research, Inderscience Enterprises Ltd, vol. 8(3), pages 300-315.
    15. Anne Bridget Lane & Bree Devin, 2018. "Operationalizing Stakeholder Engagement in CSR: A Process Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 267-280, May.
    16. Roger L Burritt, 2004. "Environmental management accounting: roadblocks on the way to the green and pleasant land," Business Strategy and the Environment, Wiley Blackwell, vol. 13(1), pages 13-32, January.
    17. DeLonge, Marcia S. & Miles, Albie & Carlisle, Liz, 2016. "Investing in the transition to sustainable agriculture," Environmental Science & Policy, Elsevier, vol. 55(P1), pages 266-273.
    18. Andrew Ngawenja Mzembe & Adam Lindgreen & François Maon & Joëlle Vanhamme, 2016. "Investigating the Drivers of Corporate Social Responsibility in the Global Tea Supply Chain: A Case Study of Eastern Produce Limited in Malawi," Post-Print hal-02998128, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Roger L. Burritt & Stefan Schaltegger & Katherine Leanne Christ, 2023. "Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective," Australian Accounting Review, CPA Australia, vol. 33(4), pages 336-351, December.
    2. Pedro Teixeira & Arnaldo Coelho & Pedro Fontoura & José Carlos Sá & Francisco J. G. Silva & Gilberto Santos & Luis P. Ferreira, 2022. "Combining lean and green practices to achieve a superior performance: The contribution for a sustainable development and competitiveness—An empirical study on the Portuguese context," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 887-903, July.
    3. Shuochen Wei & Lifang Wang & Wenbo Jiang & Liwei Feng & Taiwen Feng, 2023. "How eco‐control systems enhance carbon performance via low‐carbon supply chain collaboration? The moderating role of organizational unlearning," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2536-2554, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. A.D. Nuwan Gunarathne & Ki‐Hoon Lee & Pubudu K. Hitigala Kaluarachchilage, 2021. "Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 825-839, February.
    2. Aymen Sajjad & Gabriel Eweje & David Tappin, 2020. "Managerial perspectives on drivers for and barriers to sustainable supply chain management implementation: Evidence from New Zealand," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 592-604, February.
    3. Verónica León‐Bravo & Antonella Moretto & Raffaella Cagliano & Federico Caniato, 2019. "Innovation for sustainable development in the food industry: Retro and forward‐looking innovation approaches to improve quality and healthiness," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(5), pages 1049-1062, September.
    4. Manavalan Ethirajan & Thanigai Arasu M & Jayakrishna Kandasamy & Vimal K.E.K & Simon Peter Nadeem & Anil Kumar, 2021. "Analysing the risks of adopting circular economy initiatives in manufacturing supply chains," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 204-236, January.
    5. Natalia Marzia Gusmerotti & Francesco Testa & Margherita Macellari & Marco Frey, 2020. "Corporate social responsibility embeddedness through a social network analysis: The case of an Italian multiutility company," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 455-469, March.
    6. Suzanne Benn & Damien Giurco & Paul James Brown & Renu Agarwal, 2014. "Towards Responsible Steel: Preliminary Insights," Resources, MDPI, vol. 3(1), pages 1-16, March.
    7. Nirman Noor Afiqi Mat Yusoh & Tuan Zainun Tuan Mat, 2020. "Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(3), pages 31-42, June.
    8. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
    9. Rüdiger Hahn, 2013. "ISO 26000 and the Standardization of Strategic Management Processes for Sustainability and Corporate Social Responsibility," Business Strategy and the Environment, Wiley Blackwell, vol. 22(7), pages 442-455, November.
    10. Erik G. Hansen & Stefan Schaltegger, 2016. "The Sustainability Balanced Scorecard: A Systematic Review of Architectures," Journal of Business Ethics, Springer, vol. 133(2), pages 193-221, January.
    11. Olaf Weber, 2012. "Environmental Credit Risk Management in Banks and Financial Service Institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 21(4), pages 248-263, May.
    12. Mokhtar, Ahmad Rais Mohamad & Genovese, Andrea & Brint, Andrew & Kumar, Niraj, 2019. "Supply chain leadership: A systematic literature review and a research agenda," International Journal of Production Economics, Elsevier, vol. 216(C), pages 255-273.
    13. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    14. Ilaria Tutore, 2021. "Exploring the Effect of National Culture on Corporate Environmental Proactivity," International Journal of Operations Management, Inovatus Services Ltd., vol. 2(1), pages 17-22, October.
    15. Harish Kumar Jeswani & Walter Wehrmeyer & Yacob Mulugetta, 2008. "How warm is the corporate response to climate change? Evidence from Pakistan and the UK," Business Strategy and the Environment, Wiley Blackwell, vol. 17(1), pages 46-60, January.
    16. Su‐Yol Lee, 2012. "Corporate Carbon Strategies in Responding to Climate Change," Business Strategy and the Environment, Wiley Blackwell, vol. 21(1), pages 33-48, January.
    17. Noushi Rahman & Corinne Post, 2012. "Measurement Issues in Environmental Corporate Social Responsibility (ECSR): Toward a Transparent, Reliable, and Construct Valid Instrument," Journal of Business Ethics, Springer, vol. 105(3), pages 307-319, February.
    18. Alvaro Plinio Pureza & Ki‐Hoon Lee, 2020. "Corporate social responsibility leadership for sustainable development: An institutional logics perspective in Brazil," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1410-1424, May.
    19. Anne Elizabeth Fordham & Guy M. Robinson, 2018. "Mechanisms of change: Stakeholder Engagement in the Australian Resource Sector through CSR," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 674-689, July.
    20. Pier Luigi Marchini & Luca Fornaciari, 2016. "The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 65-96.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:corsem:v:27:y:2020:i:6:p:2515-2529. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1002/(ISSN)1535-3966 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.