17 years of research on environmental management control

Résumé

Since the 2000s, environmental management control has become a specific area of research within the discipline of management control. Its aim is to incorporate environmental concerns into management practices. This paper aims to explore the evolution of research on environmental management control. To do so, an analysis grid was established by analyzing 46 peer-reviewed articles published between 2008 and 2025. This grid allows for the development of an overview of the themes covered, the theoretical foundations mobilized, and the methodological approaches used.  

Two major themes were identified: antecedents, which refer to reasons and factors of adoption and the integration process; and consequences referring to the impact of this adoption on organizational performance.

The results also show that environmental management control is an autonomous field of research with specific theoretical foundations, methodologies adopted and research themes that differentiate it from traditional management control. It has gradually developed its own empirical frameworks and insights.

Classification JEL: L25, M41, Q56

Paper type: Theoretical Research