1. This article examines how management control systems (MCSs) and sustainability control systems (SCSs) can be used to integrate sustainability into organizational strategy.
2. The paper identifies eight ideal-type configurations of MCSs and SCSs, which reflect the various uses and modes of integration of these systems.
3. The framework proposed in this paper can help to support future research on the role of MCSs and SCSs in integrating sustainability into strategy.
This article provides a comprehensive overview of the potential roles that management control systems (MCSs) and sustainability control systems (SCSs) can play in integrating sustainability into organizational strategy. The authors provide a clear framework for understanding the different configurations of MCSs and SCSs, as well as their impact on the triple bottom line. They also explain how organizations can move from one configuration to another, highlighting various paths towards sustainability integration or marginalization within organizations.
The article is generally reliable and trustworthy, providing evidence for its claims through references to existing literature on the topic. It is also unbiased, presenting both sides equally without any promotional content or partiality. However, there are some points that could have been explored further, such as possible risks associated with each configuration or unexplored counterarguments that could challenge some of the claims made in the paper. Additionally, more evidence could have been provided to support some of the claims made in the paper, such as those related to the impact of MCSs and SCSs on organizational strategy.