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Article summary:
1. There is a lack of empirical research knowledge about intra-organizational aspects of management control for sustainability.
2. This paper empirically investigates the characteristics of sustainability control in corporate practice, with an aim to gain an improved understanding of the existence and patterns of sustainability management control.
3. The paper develops a typology of sustainability control patterns based on empirical observations from 17 large Western European firms.
Article analysis:
The article is generally reliable and trustworthy, as it provides a comprehensive overview of the current state of research on management control for sustainability, and presents a detailed analysis of the findings from its own empirical study. The authors have provided evidence to support their claims, such as citing relevant literature and providing data from their own study. Furthermore, they have acknowledged potential biases in their study by noting that it was conducted in only 17 large Western European firms, which may not be representative of all organizations.
The article does not appear to be one-sided or promotional in nature; rather, it presents both sides equally by acknowledging existing gaps in research on this topic and providing evidence to support its claims. Additionally, the authors have noted possible risks associated with their findings by stating that “the absence of these components can be expected to impair a firm's formal efforts to instill appropriate behavior in employees”.
The only potential issue with the article is that it does not explore any counterarguments or alternative perspectives on the topic; however, given that this is an exploratory qualitative study rather than a comprehensive review of existing literature, this is understandable.