How PMS can be used to implement sustainability in food manufacturing companies
(2017) BUSN79 20171Department of Business Administration
- Abstract
- Purpose:
The aim of this study is to shed a light on the possible link between CSR and
PMS. We explore whether and under which conditions PMS can be used as a
tool to enforce sustainability. In order to do that, we provide a set of propositions
about the factors that influence the decisions of organizations to implement a
PMS to realize the objectives of sustainability.
Methodology:
Qualitative research based on an inductive method. We based our findings on
the extant academic literature and interviews conducted in three Scandinavian
food companies.
Theoretical framework:
In the first part, we examine the literature on sustainability and we discuss its
three dimensions (economic, environmental, social). In the second part,... (More) - Purpose:
The aim of this study is to shed a light on the possible link between CSR and
PMS. We explore whether and under which conditions PMS can be used as a
tool to enforce sustainability. In order to do that, we provide a set of propositions
about the factors that influence the decisions of organizations to implement a
PMS to realize the objectives of sustainability.
Methodology:
Qualitative research based on an inductive method. We based our findings on
the extant academic literature and interviews conducted in three Scandinavian
food companies.
Theoretical framework:
In the first part, we examine the literature on sustainability and we discuss its
three dimensions (economic, environmental, social). In the second part, we use
the studies made by Otley and Ferreira (2009), Malmi and Brown (2008) and
Simons (1995) to describe the four cornerstones of PMS: objectives, measures,
targets, rewards.
Empirical framework:
We have conducted three semi-structured interviews in three Scandinavian food
companies: Findus Sverige AB, Cloetta AB, and Arla Foods. We have collected
archival material on these companies (websites, annual and CSR reports) and
examined their sustainability practices along both the three dimensions of
sustainability (economic, environmental, social) and the four steps of a PMS
(objectives, measures, targets, rewards).
Analysis:
We compare both the three companies interviewed for our study and the
findings of our research with the theory examined in the theoretical framework.
In addition, a set of propositions that summarize our findings is presented.
Discussion and conclusion:
In the final part, the results of our research are synthesized. What we found is
that the companies interviewed extended their PMS for standard operations to
the CSR field. All of them had some sort of CSR strategy, strive to measure
sustainability objectives, fix targets and provide financial or non-financial
incentives, but not punishments, for having achieved the prefixed targets. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8916902
- author
- Rogondino, Giuseppe LU and Manté, Andrea LU
- supervisor
- organization
- course
- BUSN79 20171
- year
- 2017
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Corporate social responsibility, sustainability, management control system, performance management system
- language
- English
- id
- 8916902
- date added to LUP
- 2017-06-27 14:54:45
- date last changed
- 2017-06-27 14:54:45
@misc{8916902,
abstract = {{Purpose:
The aim of this study is to shed a light on the possible link between CSR and
PMS. We explore whether and under which conditions PMS can be used as a
tool to enforce sustainability. In order to do that, we provide a set of propositions
about the factors that influence the decisions of organizations to implement a
PMS to realize the objectives of sustainability.
Methodology:
Qualitative research based on an inductive method. We based our findings on
the extant academic literature and interviews conducted in three Scandinavian
food companies.
Theoretical framework:
In the first part, we examine the literature on sustainability and we discuss its
three dimensions (economic, environmental, social). In the second part, we use
the studies made by Otley and Ferreira (2009), Malmi and Brown (2008) and
Simons (1995) to describe the four cornerstones of PMS: objectives, measures,
targets, rewards.
Empirical framework:
We have conducted three semi-structured interviews in three Scandinavian food
companies: Findus Sverige AB, Cloetta AB, and Arla Foods. We have collected
archival material on these companies (websites, annual and CSR reports) and
examined their sustainability practices along both the three dimensions of
sustainability (economic, environmental, social) and the four steps of a PMS
(objectives, measures, targets, rewards).
Analysis:
We compare both the three companies interviewed for our study and the
findings of our research with the theory examined in the theoretical framework.
In addition, a set of propositions that summarize our findings is presented.
Discussion and conclusion:
In the final part, the results of our research are synthesized. What we found is
that the companies interviewed extended their PMS for standard operations to
the CSR field. All of them had some sort of CSR strategy, strive to measure
sustainability objectives, fix targets and provide financial or non-financial
incentives, but not punishments, for having achieved the prefixed targets.}},
author = {{Rogondino, Giuseppe and Manté, Andrea}},
language = {{eng}},
note = {{Student Paper}},
title = {{How PMS can be used to implement sustainability in food manufacturing companies}},
year = {{2017}},
}