Understanding and Exploring Digital Technologies Effect on Sustainability Management Control: An interpretive case study

Abstract

This paper aims to explore the impact of digitalization on corporations’ sustainability management control (SMC), as well as comprehend the effects digitally empowered SMC has in promoting corporations’ sustainability performance. This research employs a qualitative case study approach to research by gathering empirical data from a corporation operating within an environmentally sensitive and controversial sector. The selected corporation utilizes SMC systems and practices, as well as various digital tools and technologies to support its sustainability operations, performance evaluation and innovation processes. This article provides readers with empirical evidence highlighting the role digital technologies have in facilitating SMC collection, analysis and evaluation processes. However, this study finds that digital technologies integrated in SMC raise new challenges and concerns for managers and corporations. The insights deriving from this body of work should prove useful in underlining the importance of digital technologies' effect on corporations sustainability performance thus supporting the twin transition notion. From a theoretical perspective, this manuscript expands the literature strand on twin transition and digitally empowered SMC. From a managerial standpoint, this article emphasizes the role digital technologies have within SMC and sustainability performance and practices hence promoting its addition within firms operating in environmentally sensitive and controversial sectors