Purpose- This study aims to explore how management control systems are used to manage their corporate social responsibility strategies in organizations. This paper dives into how sustainability managers use existing controls in planning, executing, measuring, and reporting on their CSR. The challenges they face in implementing their CSR strategies with these control systems are also covered. Methodology- The research was conducted using a qualitative research approach and a multiple case study strategy. The multiple case study involved three companies within a CSR network in Sweden. Secondary data from sustainability reports, internal financial control (IFC) reports were used together with seven semi-structured interviews. Findings- Control systems monitor influence and steer the employee's behavior and actions towards achieving organizational goals. The thesis provides practical insights into how sustainability managers from the studied companies use management control systems. The findings indicate that companies use similar clusters of management controls in planning, executing, measuring and reporting on their corporate social responsibility. However, there are differences in how the same management controls are used. The author identified a different type of control which is mostly not included in discussing when discussing MCS.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:du-35081 |
| Date | January 2020 |
| Creators | Issah, Fadilatu |
| Publisher | Högskolan Dalarna, Företagsekonomi |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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