Unpacking the Process of Integrating Sustainability into Management Control Systems: A Literature Review and an Analytical Framework
通过综述85篇文章，研究了组织如何将可持续性融入管理控制系统，分析了关键参与者、目的、整合维度及障碍，提出了包含概念和技术维度的分析框架，为理论和实践提供见解。
ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls. Through the review of 85 articles, we investigate how the integration process unfolds, how and why it is addressed by different actors and identify avenues for future research. We developed an analytical framework that highlights key actors shaping the process, their purposes, the main dimensions of integration and its potential barriers. We contribute to theory by proposing an extended framing of the process, which comprises a conceptual dimension (embedding of sustainability values and interconnection of MCSs and sustainability control systems) and a technical dimension (architecture design). We also offer practical and policy insights, clarifying the influential actors' roles, suggesting different ways to configure integrated systems and illustrating how organizations respond differently to institutional pressures.