This empirical study investigates the relationships between management control systems and social and environmental risks. Building on Simons' Levers of Control conceptual framework, this study proposes that companies facing social and environmental risks will enhance the quality of their...

This paper focuses on the management control processes associated with Corporate Social Responsibility (CSR) issues management in organizations. Following a review of the literature related to management control and CSR, we use a case example of a leading European insurance company to explore...

During the COVID-19 pandemic, several issues have emerged as important in evaluating firm value and investment-oriented decision making. These issues include supply chain management, human rights, climate change, safety, and environmental risks. This study analyzed the sustainability reports of...

We study a buyer's problem of auditing suppliers within an existing network to ensure social responsibility compliance. The buyer suffers economic damages if a violation at a supplier is exposed (whether by the media, regulator, or NGO). To avoid damages the buyer may audit the network to...

Purpose: This paper aims to examine the role of social auditing in legitimising the relationship between the buyer and supplier firms rather than strengthening corporate accountability in the global supply chain.Design/methodology/approach: Applying case study methodology and drawing on...

By providing social audits that examine corporate supply chains; internal auditors, management accountants, and external auditors can assist corporations in their efforts to stop human trafficking. This paper describes how social audits can be used in identifying and eliminating the presence of...