The Impact of Management Control Systems on the Relationship Between Organisational Culture, Environmental Strategy and Environmental Performance: Evidence From Australian Firms in the Materials Industry

Abstract

Given the growing concern about environmental challenges and regulatory pressures, which influence an organisation's reputation, stakeholders' relationships, and financial outcomes, this study investigates the impact of management control systems (MCS) on organisational culture (OC), environmental strategy (ES), and environmental performance (EP). This study advances the understanding of EP drivers within MCS contexts through the influence of OC and ES, intending to improve EP in Australia's materials industry.