Current Trends and Future Research in Management Control for Sustainability in Retail
通过系统文献综述，构建了一个权变框架，分类零售业中支持可持续发展的管理控制类型，说明如何超越合规、结合零售特定条件推进可持续性，为学术研究和企业决策提供参考。
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight into how management control systems are configured to support sustainability. This systematic literature review develops an integrated contingency‐informed framework that categorises types of management control for sustainability in retail. The framework illustrates how control systems can advance sustainability beyond mere compliance by linking different control types and configurations to retail‐specific contextual conditions and sustainability outcomes. By providing a structured synthesis of existing research and outlining future research directions, this study contributes to contingency‐based management control theory and offers insights for both academic research and managerial decision‐making.