6533b855fe1ef96bd12b18f8

RESEARCH PRODUCT

The controller's role in environmental management control

Angèle Renaud

subject

[SHS.GESTION]Humanities and Social Sciences/Business administrationENVIRONMENTAL MANAGEMENT CONTROL (EMC)CARBON FOOTPRINTMANAGEMENT CONTROLLER[ SHS.GESTION ] Humanities and Social Sciences/Business administrationCARBON BUDGET[SHS.GESTION] Humanities and Social Sciences/Business administrationENVIRONMENTAL MANAGEMENT CONTROLLERCARBON FOOTPRINTCARBON BUDGETMANAGEMENT CONTROLLERENVIRONMENTAL MANAGEMENT CONTROL (EMC)ENVIRONMENTAL MANAGEMENT CONTROLLER

description

This paper explores the role of the management controller in environmental management control (EMC) by means of a longitudinal case study of a French company with a pioneering approach to EMC. The results show that the management controller has four key roles (carbon auditor, business partner, euro-carbon translator, and agent of change) and illustrate the characteristics of the controller in this new domain (image, power of influence, and territory). Several theoretical, managerial, and methodological lessons may be learned from this case study.

yearjournalcountryeditionlanguage
2014-01-01
https://halshs.archives-ouvertes.fr/halshs-01178066/document