The link between management control and environmental, social and governance performance: the case of aeronautical companies in the Casablanca-Settat region

Abstract

This article examines the relationship between management control integration and environmental, social and governance (ESG) performance in an aerospace company operating in the Casablanca-Settat region, using Safran Maroc as the empirical setting. The study addresses a gap in the literature: although previous research has examined sustainability-oriented management control systems, empirical evidence on their relationship with perceived ESG performance remains limited in the Moroccan industrial context. The study adopts a exploratory quantitative design based on a questionnaire administered to 150 employees and managers at Safran Maroc. Descriptive results show a mean perceived overall ESG performance of 3.7/5, with governance at 4.0/5, environmental performance at 3.7/5, and social performance at 3.4/5. The correlation between management control integration and overall perceived ESG performance is positive and statistically significant (r = 0.59; p < 0.001). The findings indicate an association between the formalization of ESG objectives, their integration into management dashboards, and regular performance monitoring. They also point to comparatively lower perceptions of the social dimension. The study contributes to the literature by documenting, in a Moroccan aerospace setting, how management control practices can be associated with the structuring of ESG performance.

JEL Classification: M41, M14, Q56, L93.

Paper type: Exploratory empirical research.