What is it about?
This study looks at how three companies that are leaders in sustainability are learning to make sustainability a real part of their everyday management. We followed how each company changed over time and found that integrating sustainability in everyday decision takes time, practice, and learning. To understand how companies do this, we used a framework denominated the Levers of Control (LoC). The framework includes tools like setting goals, tracking progress, and encouraging innovation. We found that successful companies use these tools together, starting with setting clear values and boundaries, then using reports and feedback to keep improving. Over time, this helps them truly embed sustainability into their way of working. Our research offers real-world examples of how companies can adapt their internal systems to support sustainability, helping them move from good intentions to real action. While our findings are based on just three companies and may not apply to every situation, they show how management tools (LoC) can support learning and change. This work helps managers and decision-makers see how they can align their systems with the United Nations’ Sustainable Development Goals by creating a workplace culture that supports long-term thinking, innovation, and collaboration.
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This page is a summary of: Leveraging on levers of control to learn how to integrate sustainability in management, Journal of Accounting & Organizational Change, August 2025, Emerald,
DOI: 10.1108/jaoc-02-2024-0064.
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