Eco-control and corporate sustainability strategy

(eng) The aim of the thesis is to examine the role and contribution of eco-control to support a corporate sustainability strategy. It examines more specifically four main research questions: (i) to what extent the eco-control systems may support the corporate sustainability strategy formulation, (ii) to what extent the eco-control systems may facilitate the deployment of this strategy within the organization, (iii) to what extent the eco-control systems may assist in the conversion of strategic intentions into actions and (iv) to what extent the eco-control systems may contribute to the improvement of the environmental, social, and economic performance of the firm? Using three different articles, this thesis sheds light on the role of eco-control support the various phases of sustainability strategy formulation, implementation and realization. More specifically, this study provides insight into how eco-control systems may support strategy materialization in order to contribute to sustainability performance how the influence of eco-control on sustainmability performance may be operationalized within the organization. It also illustrates the synergetic and complementary role played by different types of eco-control systems to translate strategic intentions into tangible actions. Moreover, this thesis shows that the uniqueness of the sustainability strategy context may provide different results from what has been found for other types of strategies. Specifically, it demonstrates that the adoption of different types of sustainability strategies may influence not only the type of eco-control systems adopted by an organization, but also their level of deployment. Finally, this thesis sheds light on how the traditional management control systems could be adapted to support a corporate sustainability strategy by proposing a complete and comprehensive sustainability balanced scorecard (SBSC) conceptual framework for profit-seeking manufacturing adapted firms. Globally, this thesis provides insight into several of the numerous challenges faced by organizations and managers when attempting to adopt and implement a sustainability strategy. More specifically, this study shows that eco-control systems, such as surveillance and liaison mechanisms, may support the formulation of a corporate sustainability strategy, facilitate the deployment of this strategy within the organization, assist in the conversion of strategic intentions into actions and contribute to the improvement of the environmental, social, and economic performance of the firm. Moreover, this study illustrates that the eco-control systems, such as sustainability balanced scorecard, should be implemented by adapting existing systems instead of being developed in parallel. Furthermore, this thesis illustrates the important role palys by stakeholders in the context of corporate sustainability strategy. Finally, this study has important practical implications for management practices by providing concrete solutions for managers to support the implementation and the operationalization of the sustainability strategy within the firm. More fundamentally, this thesis shows that it is possible to improve the environmental and social performance of firms without compromising their economic performance. Hence, this thesis provides clear indications to managers that the use of eco-control systems is a key tool needed to face the numerous challenges related to a corporate sustainability strategy.