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The controller's role in environmental management control

Abstract : 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.
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Contributor : Angèle Renaud <>
Submitted on : Friday, July 17, 2015 - 9:21:02 PM
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The controller’s role in env...
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  • HAL Id : halshs-01178066, version 1


Angèle Renaud. The controller's role in environmental management control. Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2014, 20 (2014-02), pp.67-94. ⟨halshs-01178066⟩



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