This paper aims to respond to a request from the scientific community for an in-depth analysis of the influence of corporate stakeholders on the integration of sustainability into management control systems (MCS). First, a literature review covering the period 2013–2022 was conducted to provide a comprehensive overview of the topic. Subsequently, the paper proposes a comprehensive theoretical model that offers a clear and complete mapping of all the influences exerted on corporate actors during the process of integrating sustainability considerations into the organization. The literature review highlights that, in corporate contexts, stakeholder demands and expectations are considered fundamental to integrating sustainability into business strategy, with the goal of maintaining legitimacy in the social context. These influences are linked to two main managerial theories: stakeholder theory, formulated by Freeman (1984), and institutional theory, introduced by DiMaggio & Powell (1983), which have been further developed and expanded in subsequent years. Moreover, the literature review indicates that the strategic adoption of sustainability principles alone is not always sufficient to meet stakeholder demands. For this reason, these demands must also be integrated into management control systems, as these systems operationally translate corporate values into practice. The theoretical model proposed in the second part of the paper seeks to reconcile these aspects by adopting a multi-theoretical approach. Starting with a comprehensive mapping of all corporate stakeholders—both internal and external, primary and secondary—the study identifies the nature and scope of their influence on the organizational context, organizational actors, and/or the different control levers within management control systems, combining stakeholder theory and institutional theory. A key role in sustainability integration is played by the company’s top management, which is responsible for gathering, prioritizing, and operationalizing the demands of various corporate stakeholders, while also being subject to biases and direct influences. Finally, the model outlines how the different control levers—and, indirectly, stakeholder demands—affect the three dimensions of sustainability integration: organizational, cognitive, and technological.
Questo elaborato cerca di rispondere ad una richiesta della comunità scientifica di un’approfondita analisi sull'influenza degli stakeholder aziendali sull'integrazione della sostenibilità nei sistemi di controllo aziendali (MCS). Dapprima è stata condotta una analisi della letteratura scientifica per il periodo 2013-2022 al fine di ottenere una panoramica completa dell’argomento in ambito. In un secondo momento, l’elaborato propone un modello teorico complessivo che racchiudesse una mappatura chiara e completa di tutte le influenze esercitate sugli attori aziendali durante il processo di integrazione delle istanze di sostenibilità nell’organizzazione. La revisione della letteratura ha evidenziato che nei contesti aziendali le richieste ed istanze degli stakeholder vengono considerate alla base dell’integrazione della sostenibilità nella strategia aziendale, con lo scopo di mantenere legittimità ad operare nel contesto sociale. Queste influenze vengono ricondotte a due principali teorie manageriali: la teoria degli stakeholder formulata da Freeman (1984) e la teoria istituzionale introdotta da DiMaggio & Powell (1983), successivamente integrate ed estese negli anni successivi. Dalla revisione della letteratura risulta inoltre che l’adozione a livello strategico del principio della sostenibilità non risulta sempre sufficiente a soddisfare le richieste degli stakeholder. Per questo motivo esse devono essere integrate nei sistemi di controllo gestionale, in quanto strumento che declina operativamente i valori aziendali. Il modello teorico proposto nella seconda parte dell’elaborato punta a coniugare questi aspetti, utilizzando un approccio multi teorico. Partendo da una mappatura completa di tutti gli stakeholder aziendali, interni ed esterni, primari e secondari, è stata individuata la natura e l’ambito dell’influenza esercitata da essi sul contesto organizzativo, sugli attori organizzativi e/o sulle diverse leve di controllo dei sistemi di controllo gestionale, coniugando la teoria degli stakeholder e la teoria istituzionale. Ruolo centrale nell’integrazione della sostenibilità viene svolto dal top management aziendale, responsabile di raccogliere, prioritizzare e declinare le istanze dei diversi stakeholder aziendali, condizionato da bias e influenze dirette a sua volta. Come ultimo passo, il modello traccia le modalità con cui le diverse leve di controllo, ed indirettamente le istanze degli stakeholders, agiscono sulle dimensioni dell’integrazione della sostenibilità: organizzativa, cognitiva e tecnologica.
Analisi delle influenze degli stakeholder organizzativi sull'integrazione della sostenibilità nei sistemi di controllo gestionale
BONACERA, GIULIA
2023/2024
Abstract
This paper aims to respond to a request from the scientific community for an in-depth analysis of the influence of corporate stakeholders on the integration of sustainability into management control systems (MCS). First, a literature review covering the period 2013–2022 was conducted to provide a comprehensive overview of the topic. Subsequently, the paper proposes a comprehensive theoretical model that offers a clear and complete mapping of all the influences exerted on corporate actors during the process of integrating sustainability considerations into the organization. The literature review highlights that, in corporate contexts, stakeholder demands and expectations are considered fundamental to integrating sustainability into business strategy, with the goal of maintaining legitimacy in the social context. These influences are linked to two main managerial theories: stakeholder theory, formulated by Freeman (1984), and institutional theory, introduced by DiMaggio & Powell (1983), which have been further developed and expanded in subsequent years. Moreover, the literature review indicates that the strategic adoption of sustainability principles alone is not always sufficient to meet stakeholder demands. For this reason, these demands must also be integrated into management control systems, as these systems operationally translate corporate values into practice. The theoretical model proposed in the second part of the paper seeks to reconcile these aspects by adopting a multi-theoretical approach. Starting with a comprehensive mapping of all corporate stakeholders—both internal and external, primary and secondary—the study identifies the nature and scope of their influence on the organizational context, organizational actors, and/or the different control levers within management control systems, combining stakeholder theory and institutional theory. A key role in sustainability integration is played by the company’s top management, which is responsible for gathering, prioritizing, and operationalizing the demands of various corporate stakeholders, while also being subject to biases and direct influences. Finally, the model outlines how the different control levers—and, indirectly, stakeholder demands—affect the three dimensions of sustainability integration: organizational, cognitive, and technological.File | Dimensione | Formato | |
---|---|---|---|
THESIS BONACERA GIULIA.pdf
non disponibili
Dimensione
2.12 MB
Formato
Adobe PDF
|
2.12 MB | Adobe PDF | Richiedi una copia |
È consentito all'utente scaricare e condividere i documenti disponibili a testo pieno in UNITESI UNIPV nel rispetto della licenza Creative Commons del tipo CC BY NC ND.
Per maggiori informazioni e per verifiche sull'eventuale disponibilità del file scrivere a: unitesi@unipv.it.
https://hdl.handle.net/20.500.14239/27828