A Case Study on Enabling Control in Sustainability Management

This study aims to clarify the role of enabling control in sustainability management by examining a case study of Saraya Co, Ltd, a company known for its social evaluations in this area. The analysis shows that enabling control is an integral part of the company’s sustainability efforts. Specifically, Saraya uses management controls to utilize the experience and values of employees involved in external sustainability activities and integrate them into the organization through personnel control and structural design. These management control practices enable the company to identify and address social issues beyond its core business, thereby enhancing its role in the social network for solving social problems. The study highlights the importance of increasing “global transparency” while providing employees with the “flexibility” to act beyond organizational logic. In addition, integrating external sustainability activities with business operations enables the pursuit of social value and organizational goals. However, in the early stages, there were barriers between global transparency and internal transparency, which were managed through management control practices such as the philosophy of top management and the use of communication tools by senior managers. The study suggests that enabling control has significant potential in sustainability management and contributes to the theoretical development of enabling control in response to contemporary organizational challenges.