Corporate Governance: Volume 21 Issue 3

Guest editorial

Aymen Sajjad, Masahiro Hosoda, Hitomi Toyosaki

Integrated reporting and changes in management control systems in large Japanese companies

Masahiro Hosoda

This study aims to examine the integration of integrated reporting (IR) into the formal control systems (FCSs) early adopters use to implement IR, and investigate whether it…

The impact of leanness on supply chain sustainability: examining the role of sustainability control systems

Hasitha Dinithi Rupasinghe, Chaminda Wijethilake

An alignment between financial and operational measures is an essential element to capture the lean productivity improvements enabling supply chain sustainability. With the aim of…

Management control system for corporate social responsibility implementation – a stakeholder perspective

Mohamed Adib, Xianzhi Zhang, Mohammad A.A.Zaid, Ahmad Sahyouni

The purpose of this paper is to build a framework that intends to help organizations define, implement and control their corporate social responsibility (CSR) strategies. Based on…

Integrating management control systems, mindfulness and sustainability: an occupational health and safety perspective

Wahab Shahbaz, Aymen Sajjad

The purpose of this paper is to integrate the notions of management control systems (MCS), mindfulness and sustainability, and introduce a framework demonstrating how…

Corporate board for innovative managerial control: implications of corporate governance deviance perspective

Irfan Saleem, Mujtaba Nasir Ali Khan, Rashedul Hasan, Muhammad Ashfaq

Drawing from the firm’s entrepreneurial identity and ecology perspectives, this study aims to explain why the firms deviate from standard corporate governance practices and apply…

Adopting management control systems through CSR strategic integration and investigating its impact on company performance: evidence from Indonesia

Esti Dwi Rinawiyanti, Xueli Huang, Sharif As-Saber

This paper aims to investigate the extent to which the management control systems (MCS) adoption in corporate social responsibility (CSR) integration into business strategy has an…

The integration of sustainability and externalities into the “corporate DNA”: a practice-oriented approach

Juliana Walkiewicz, Jenny Lay-Kumar, Christian Herzig

This paper aims to present a methodology to establish and integrate formal sustainability control systems (SCS) into management control systems (MCSs). The innovative approach…

The impact of audit committee attributes on the quality and quantity of environmental, social and governance (ESG) disclosures

Muhammad Arif, Aymen Sajjad, Sanaullah Farooq, Maira Abrar, Ahmed Shafique Joyo

The purpose of this research is to ascertain the impact of audit committee (AC) activism and independence on the quality and quantity of environmental, social and governance (ESG…

On the linkage between CEOs’ statements and CSR reporting: an analysis of visuals and verbal texts

Majid Khan, Rahizah Binti Sulaiman

Research on corporate social responsibility (CSR) reporting highlights an increasing lack of transparency in the information reported along with concerns surrounding overall…

Contextual and corporate governance effects on carbon accounting and carbon performance in emerging economies

Carmen Cordova, Ana Zorio-Grima, Paloma Merello

This paper aims to explore the driving forces for having carbon reporting and carbon reduction management strategies in emerging and developing countries.