The purpose of this article is to synthesize evidence of management control systems (MCS) that are<br>employed by organizations to enforce sustainable development (SD).We aim at suggesting a roadmap<br>for coherent research.<br>For this, we conduct a ‘systematic’ review based on an initial sample of 12,139 sources between 1988<br>and 2013.We then discuss 83 empirical studies in natural and social sciences.The MCS framework of<br>Malmi and Brown (2008) ensures a comprehensive understanding of SD enforcement in practice.<br>We identify diverse types of controls that organizations use to enforce SD.Our findings problematize<br>examples where the MCS is unable to appropriately address all relevant aspects of SD.We find that<br>organizations prefer to manage and control smaller aspects of SD, such as environmental responsibility.<br>Social responsibility is addressed less frequently, and only few organizations implement a sustainable<br>MCS (SMCS) that addresses all aspects of SD.Classic ‘cybernetic’ controls are the preferred choice in MCS,<br>but organizations have advanced beyond them during the past decade.<br>Our main contribution is a structured map of contemporary research that points to areas where our<br>understanding of SMCSs is still scarce, such as their interplay with contextual factors and the resulting,<br>long-term performance effects. ...
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