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Corporate social responsibility and management control


  • Mersereau, Alexander

    () (HEC Montreal)

  • Mottis, Nicolas

    () (ESSEC Business School)


This paper focuses on the management control processes associated with Corporate Social Responsibility (CSR) issues management in organisations. Following a review of the literature related to management control and CSR, we use a case example of a leading European insurance company to explore the extent and nature of management control for CSR.

Suggested Citation

  • Mersereau, Alexander & Mottis, Nicolas, 2012. "Corporate social responsibility and management control," ESSEC Working Papers WP1114, ESSEC Research Center, ESSEC Business School.
  • Handle: RePEc:ebg:essewp:dr-11014

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    References listed on IDEAS

    1. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
    2. Esther Albelda Pérez & Carmen Correa Ruiz & Francisco Carrasco Fenech, 2007. "Environmental management systems as an embedding mechanism: a research note," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 403-422, June.
    3. Ilinitch, Anne Y. & Soderstrom, Naomi S. & E. Thomas, Tom, 1998. "Measuring corporate environmental performance," Journal of Accounting and Public Policy, Elsevier, vol. 17(4-5), pages 383-408.
    4. Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.
    5. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
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    More about this item


    Management; control;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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