Bastini, Karola; Getzin, Fares; Lachmann, Maik - In: Accounting, Auditing & Accountability Journal 35 (2021) 4, pp. 1121-1153
Purpose: This study explores the relations among corporate sustainability strategies, the intense use of sustainability control systems (SCSs) to implement these strategies and the emergence of organizational capabilities for sustainability. Design/methodology/approach: Using survey data from a...