The Three Aims of Environmental Management Control : A Case Study of Japanese Companies

Management Control Association Joint Research Conference with ENROAC,University of Roehampton London,U.K.

  This presentation describe the aims of companies elucidating why they design their environmental management control systems and how they are used. A review of the results of previous studies showed companies design and use such systems with the aims of implementing and emerging an environmental strategy (Schaltegger and Sturm 1998; Schaltegger and Burritt 2000 ;Gond et al. 2012; Arjaliès and Mundy 2013;Pondeville 2013;Rodrigue et al. 2013). Environmental management is a new business practice, and the innovativeness of Japanese company initiatives in particular is universally highly regarded. Because of this, the authors used Japanese companies (Panasonic and Sharp) as an interview-based case study to examine the management practices for such systems.
   In conclusion, this study has demonstrated the three aims of corporate environmental management control systems: (1) implementation, (2) emergence, and (3) co-creation of environmental strategy, and the promotion process behind these. Given that standard management control systems have the primary aims of implementation and emergence, according to Anthony (1988) and Simons (1995), the ‘co-creation’ of environmental strategy is shown to be one of the characteristic aims of environmental management control systems.