IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-981-97-6843-1_4.html
   My bibliography  Save this book chapter

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

Listed:
  • 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

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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:spr:sprchp:978-981-97-6843-1_4. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.