Nathalie Crutzen

A REVIEW OF THE EMPIRICAL RESEARCH IN MANAGEMENT CONTROL, STRATEGY AND SUSTAINABILITY

Originality of the chapter This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.

Developing Sustainability Mobility Controls: The Case of Four Belgian Local Governments

ABSTRACT Purpose: This paper explores the links between management controls, strategy, and sustainability in the context of the public sector. Institutional theory is used as a theoretical lens to explore how institutional influences enable or constrain the development of management controls in Belgian local governments, particularly those pertaining to sustainability mobility strategies. Research method: An exploratory case study method was used for the purposes of this study. Further, the package of mobility controls developed by Belgian local governments is explored with reference to the model proposed by Malmi and Brown (2008). The case study utilised semi-structured interviews with mobility managers in four Belgian local governments. To strengthen the analysis, secondary data from these local governments, including reports on mobility, strategy, urban development and infrastructure, were collected and analysed. Findings: The four Belgian local governments plan, implement, and control their sustainability mobility strategies differently, depending on their specific practices and routines, and the interactions between relevant actors. Even if sustainability is a strategic component of their urban development, the understanding of the link between sustainability, management controls, and mobility strategy differs according to local government challenges. Institutional influences are both enabling and constraining the development of management controls in support of sustainability mobility strategies in local governments. More specifically, political support and regulations enable control planning. However, limits in the support of mobility actors, and weak decision power for mobility managers, constrain the monitoring and updating of control indicators. Contribution/implications: This paper contributes to the literature by exploring both institutional enablers and constraints on the development of management controls for sustainability in the public-sector context. More specifically, it explores how practices, routines, and interactions can enable or constrain the potential contribution of management controls to sustainability transitions of local governments.

The Case of Belgium

Sustainability management is a relatively recent concept in Belgium, compared to other European countries like Germany or the UK. Prior studies focusing on sustainability management in Belgian companies show that, while considerable improvements have been made over the last decade, sustainability management in Belgium varies greatly (Louche et al., Belgium. In: Idowu SO, Leal Filho W (eds) Global practices of corporate social responsibility. Springer, Berlin/Heidelberg, pp 125–147, 2009; Business & Society Belgium, Le barometre CSR. Business and society Belgium magazine, Business & Society Belgium, Brussels, 2011).