Figure 3.
The diagram represents a flow from strategic design to sustainability outcomes. It begins with the strategic design of financial, environmental, and social sustainability controls influenced by external and internal institutions. Information technology tools enable easier access to performance data at the country level, improving analysis and reporting. Behavioural alignment increases through mandatory training and collaboration on sustainability initiatives. The process results in greater integration of financial, environmental, and social performance at both group and country levels.Summary of findings related to the different functions of control, 2022/2023
Source: Authors’ own work