Journal article
The role of sustainability control systems in translating CSR into performance in Iran
Abstract
Purpose This study aims to explore the extent to which companies rely on sustainability management control systems (SMCS) to translate corporate social responsibility (CSR) into superior performance building upon the premise of the natural resource orchestration perspective. Design/methodology/approach Data were collected based on a survey data set from 118 Chief Financial Officers of publicly listed companies in Iran. The theoretical model …
Authors
Asiaei K; Bontis N; Barani O; Moghaddam M; Sidhu J
Journal
Management Decision, Vol. 60, No. 5, pp. 1438–1468
Publisher
Emerald
Publication Date
April 5, 2022
DOI
10.1108/md-11-2020-1510
ISSN
0025-1747