征稿期刊

European Accounting Review

期刊级别

SSCI (JCR 2023)

IF 2.5

Q2 (BUSINESS, FINANCE 77/233)

征稿主题

The Evolving Role of Management Control in the Era of Corporate Sustainability

细分领域

How does the historical shareholder value focus of management controls impact their ability to accommodate the dual objectives of sustainability and financial performance?

In the context of increasing sustainability regulations, how are management controls adapting to ensure reporting compliance, and to what extent are regulatory responses integrated into broader control mechanisms?

What challenges and opportunities arise for management controls in ensuring accurate and transparent sustainability reporting, particularly with the implementation of regulations like the EU’s Corporate Sustainability Reporting Directive (CSRD) and the establishment of the International Sustainability Standards Board (ISSB)?

How can management control contribute to, or hinder, the transformation of business models from traditional “brown” business models to “green” or socially sustainable models?

What role does management control play in startups where sustainability is a core objective, and how does this differ from their role in established companies facing regulatory changes and the need for transformation?

How are management controls designed and implemented to align performance measurement frameworks with sustainability targets and metrics?

How does management control contribute to tracking progress and demonstrating the impact of sustainable initiatives in organisations?

What role do Science-Based Targets (SBTi) play as a corporate control system?

How does integrating sustainability metrics into management controls offer opportunities and challenges for the professionals handling sustainability data?

How are the roles and responsibilities of traditional management accounting experts evolving in the face of sustainability integration?

What is the role of management accountants in driving strategic decision-making towards sustainability? What insights and analyses do they provide to ensure alignment between financial objectives and sustainable imperatives?

How do management controls contribute to steer decarbonization (e.g. Internal carbon pricing, carbon budgets)?

What are the key challenges in measuring externalities and social impact? How is decarbonization measured?

What are the implications of measuring Scope 3 emissions in the upstream and downstream value chain, and how does this impact the responsibility of organisations towards suppliers, customers, and global supply chains?

How do techniques like budgeting, product costing, and NPV calculations, involving a temporal dimension, incorporate sustainability concerns?

How are interlinkages and trade-offs between financial objectives and sustainability objectives operationalised in management control?

How are interlinkages and trade-offs between different sustainability issues evaluated and addressed in practice through the use of management control tools?

How are sustainability control systems involving diverse stakeholders, including investors, regulators, customers, and employees? Do they contribute to building trust and credibility through transparent communication of sustainability initiatives?

重要时间

Submission deadline: 30 November 2025

原文链接：https://think.taylorandfrancis.com/special_issues/management-control-and-corporate-sustainability/?_gl=1*1hvvrd2*_gcl_au*OTU1MTI0ODcxLjE3MjU3ODU5MjU.*_ga*MjY5ODA0Mjc0LjE3MzIyODc1Nzc.*_ga_0HYE8YG0M6*MTczMzQ3NTc1Ni4xNC4xLjE3MzM0Nzg4MTEuNjAuMC4w&_ga=2.265130383.1458630681.1733409819-269804274.1732287577