Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

How does GRI influence the MCS of companies

Tarring, André LU and Cozmac, Ion LU (2021) BUSN79 20211
Department of Business Administration
Abstract
Seminar date: 2021-06-03
Course: BUSN79 – Business Administration: Degree Project in Accounting and Finance
Authors: André Tarring & Ion Cozmac
Advisor: Johan Dergård
Five key words: The GRI standards, management control systems, sustainability reporting, management control, sustainability performance.
Purpose: This study serves one purpose, studying if and how the GRI standards has influenced or affected the design and use of MCS in organizations which reports by the GRI standards.
Methodology: Our study is of a qualitative nature and uses a comparative method for analyzing the data which were collected through semi-structured interviews with the different organizations as well as examining the organizations sustainability reports.
... (More)
Seminar date: 2021-06-03
Course: BUSN79 – Business Administration: Degree Project in Accounting and Finance
Authors: André Tarring & Ion Cozmac
Advisor: Johan Dergård
Five key words: The GRI standards, management control systems, sustainability reporting, management control, sustainability performance.
Purpose: This study serves one purpose, studying if and how the GRI standards has influenced or affected the design and use of MCS in organizations which reports by the GRI standards.
Methodology: Our study is of a qualitative nature and uses a comparative method for analyzing the data which were collected through semi-structured interviews with the different organizations as well as examining the organizations sustainability reports.
Theoretical perspectives: Malmi & Browns (2008) framework for management control systems adds structure to our thesis while more extensive research in the field of sustainability reporting’s effect on management control systems comprise the theoretical foundation which is used to analyze our findings.
Empirical foundation: The empirical foundation consists of five separate interviews held with representatives from each of the studied organizations where we seek to explore what the effect the GRI standards has had on their organization.
Conclusions: The results of our study have shown that SR can generate various effects on all five types of management controls within Malmi & Brown (2008)’s MCS package. We observed that SR acts more like a tool for increasing awareness for sustainability, measuring non-financial performance and improving cross collaborations rather than just a stigmatized PR-activity with marginal connection to the internal MCS. (Less)
Please use this url to cite or link to this publication:
author
Tarring, André LU and Cozmac, Ion LU
supervisor
organization
course
BUSN79 20211
year
type
H1 - Master's Degree (One Year)
subject
language
English
id
9065773
date added to LUP
2021-09-23 10:55:10
date last changed
2021-09-23 10:55:10
@misc{9065773,
  abstract     = {{Seminar date: 2021-06-03
Course: BUSN79 – Business Administration: Degree Project in Accounting and Finance
Authors: André Tarring & Ion Cozmac
Advisor: Johan Dergård
Five key words: The GRI standards, management control systems, sustainability reporting, management control, sustainability performance.
Purpose: This study serves one purpose, studying if and how the GRI standards has influenced or affected the design and use of MCS in organizations which reports by the GRI standards.
Methodology: Our study is of a qualitative nature and uses a comparative method for analyzing the data which were collected through semi-structured interviews with the different organizations as well as examining the organizations sustainability reports.
Theoretical perspectives: Malmi & Browns (2008) framework for management control systems adds structure to our thesis while more extensive research in the field of sustainability reporting’s effect on management control systems comprise the theoretical foundation which is used to analyze our findings.
Empirical foundation: The empirical foundation consists of five separate interviews held with representatives from each of the studied organizations where we seek to explore what the effect the GRI standards has had on their organization.
Conclusions: The results of our study have shown that SR can generate various effects on all five types of management controls within Malmi & Brown (2008)’s MCS package. We observed that SR acts more like a tool for increasing awareness for sustainability, measuring non-financial performance and improving cross collaborations rather than just a stigmatized PR-activity with marginal connection to the internal MCS.}},
  author       = {{Tarring, André and Cozmac, Ion}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{How does GRI influence the MCS of companies}},
  year         = {{2021}},
}