Figure 2.
The flowchart represents the internal process through which organisations use performance data for decision-making, sustainability reporting, and shareholder communication. Strategic design involves financial and environmental controls guided by a balanced scorecard approach. Behavioural misalignment is highlighted by the existence of silos, such as mandatory e-learning for managers and isolated sustainability units, limiting integration. These factors lead to an outcome focusing primarily on financial and environmental performance. Hidden information, departments, and people affect transparency and cross-functional engagement, showing the challenges of linking sustainability controls with broader organisational behaviour.Summary of findings related to the different functions of control, 2017/2018 (note that the dashed line indicates a negative effect on the control system)
Source: Authors’ own work