Exploring Environmental Management Control in Proactive Firms

Angèle Renaud (1)

1 CREGO - Centre de Recherche en Gestion des Organisations

This chapter discusses the integration of environmental issues into the sphere of management control – renamed environmental management control (EMC) in France or eco-control in North America. We aim to contribute to reflections on the topic and to propose a conceptual framework for EMC by answering the following three research questions: How can we define EMC? How is EMC used in companies? Do management controllers have a part to play in this new managerial process?

Mots clés: Environmental Management; Proactive Firms

Domaines: Gestion et management

Angèle Renaud. Exploring Environmental Management Control in Proactive Firms. Pierre Baret, Lucrezia Songini, Anna Pistoni. Sustainability Accounting, Management Control and Reporting: A European Perspective, Routledge, 2022, 978-1-00-325109-5. ⟨hal-03806561⟩