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Revisiting Performance Measurement and Management Control Systems at the Edge of Sustainable Development and Mandatory Sustainability and Carbon Disclosure Standards

In: An Innovative Performance Measurement System & Sustainability

Author

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  • Habib Zaman Khan

    (University of Canberra)

Abstract

This chapter discusses performance management and measurement system as well as management control system (MCS) and how conventional MCS has been required to be revisited in the emergence of sustainable development and evolving sustainability regulations in recent years. The aim of this chapter is to provide a detailed discussion on sustainable development, sustainability regulation announced by the accounting regulator, namely the International Sustainability Standards Board in mid-2023, the impact of new standards on MCS and changing attention on MCS and emphasise on new concept/theme such as sustainability control system (SCS) due to new sustainability regulations. Through this chapter discussion, the monograph would be additionally beneficial for both academic scholars and practitioners, particularly, for developing countries scholars who will be interested in conducting research in developing countries’ topics on sustainability, MCS issues and integration of MCS with SCS. Overall, the chapter of this monograph is likely to shed further light by offering discussion on the latest MCS and SCS issues and offering an additional glimpse into the topic under investigation.

Suggested Citation

  • Habib Zaman Khan, 2024. "Revisiting Performance Measurement and Management Control Systems at the Edge of Sustainable Development and Mandatory Sustainability and Carbon Disclosure Standards," Springer Books, in: An Innovative Performance Measurement System & Sustainability, chapter 0, pages 97-116, Springer.
  • Handle: RePEc:spr:sprchp:978-981-97-6843-1_4
    DOI: 10.1007/978-981-97-6843-1_4
    as

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