...Silvia Ruiz-Blanco; Silvia Romero; Belen Fernandez-Feijoo Purpose This study aims to analyze the effect of coercive, normative and mimetic pressures on the formal systems and organizational values that conform the sustainability control systems ( SCS ) of a company. Design/methodology/approach...

...://creativecommons.org/licences/by/4.0/legalcode Circular economy Decision-making Digital technologies Product-service systems Sustainability control systems The circular economy is “an economic system in which resource input and waste, emission, and energy leakages are minimised by cycling, extending...

..., resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts. Practical implications Successful sustainable control systems...