References of "Crutzen, Nathalie"
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See detailSustainability, Dynamic Capabilities, and Innovation
Crutzen, Nathalie ULg; Rammal, Hussain; Burritt, Roger

Conference (2014, October 09)

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See detailDo large companies ignore formal sustainability management controls? An exploration amongst corporate practices
Crutzen, Nathalie ULg; Schaltegger, Stefan

in EMAN (Ed.) Proceedings of the 2014 EMAN conference (2014, March)

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See detailThe Case of Belgium
Crutzen, Nathalie ULg

in Schaltegger, S; Windolph, S; Harms, Dorli (Eds.) et al Corporate Sustainability in International Comparison - State of Practice, Opportunities and Challenges (2014)

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See detailThe case of Belgium
Crutzen, Nathalie ULg

in Schaltegger, Stefan; Windolph, Sara; Harms, Dorli (Eds.) et al Corporate Sustainability in International Comparison - State of Practice, Opportunities and Challenges (Forthcoming) (2014)

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See detailInnovAddict: une entreprise « malade » de la créativité
Crutzen, Nathalie ULg; Moreau, Charlotte ULg; Pichault, François ULg

in Chabault, Didier; Hulin, Annabelle; Soparnot, Richard (Eds.) Cas d'innovations en entreprise - Organisation et stratégie (2014)

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See detailSpecial volume of the Journal of Cleaner Production on “Integrating corporate sustainability performance measurement, management control and reporting”
Maas, Karen; Crutzen, Nathalie ULg; Schaltegger, Stefan

in Journal of Cleaner Production (2014), 65

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See detailA Review of the Empirical Research in Management Control, Strategy and Sustainability
Crutzen, Nathalie ULg; Herzig, Christian

in Studies in Managerial and Financial Accounting (2013), 26

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See detailCorporate social solidarity: a conceptual and empirical exploration
Crutzen, Nathalie ULg; Louche, Céline; Van Liedekerke, Luc

Conference (2013, September 12)

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See detailIs Belgium lagging behind in sustainability management? An international empirical analysis
Crutzen, Nathalie ULg; Hoerisch, Jacob

Conference (2013, September)

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See detailInternational Corporate Sustainability Barometer
Schaltegger, Stefan; Harms, Dorli; Hoerisch, Jacob et al

Report (2013)

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See detailSUSTAINABILITY AND MANAGEMENT CONTROL: EXPLORING AND THEORIZING ON CONTROL PATTERNS IN LARGE EUROPEAN FIRMS
Crutzen, Nathalie ULg; Zvezdov, Dimitar; Schaltegger, Stefan

Conference (2013, June 27)

Purpose of the research A growing body of literature argues that management control is essential in promoting corporate sustainability (Epstein and Roy, 2001; Crittenden et al., 2011). Furthermore, the ... [more ▼]

Purpose of the research A growing body of literature argues that management control is essential in promoting corporate sustainability (Epstein and Roy, 2001; Crittenden et al., 2011). Furthermore, the conventional accounting and control literature has identified sustainability and control as an important emerging theme (Berry et al., 2009). Nevertheless, except a series of conceptual (and often prescriptive) papers, few papers have proposed to empirically explore management control practices for sustainability. This explains partly the scepticism that has been raised about the existence of these management controls in the context of sustainability and especially about their role in promoting sustainability within the organizations (Deegan, 2002; Norris and O’Dwyer, 2004; Durden, 2008). Based on these observations, this paper aims at exploring sustainability management control practices in large European firms. It investigates the extent to which large companies have developed a package of formal and informal management control mechanisms in order to steer their organization towards corporate sustainability and, based on this empirical observations, it theorizes on typical sustainability control patterns. Principal results All of the researched companies deploy sustainability management control. There are, however, notable differences with regard to the complexity of the underlying systems and tools – from basic to advanced ones. The paper also identifies two distinct approaches in management control for sustainability. Whereas some companies seem to focus on formal approaches of management control, others concentrate on informal management control. A mixture of both was not observed in the sample companies. Major conclusions The insights and recommendations provided in this paper help organizations in translating their aspirations into their organization (Epstein and Wisner, 2005). The results also highlight the need for research to better understand the situations in which formal and informal management control for sustainability yields the results anticipated. [less ▲]

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See detailCORPORATE SUSTAINABILITY, STRATEGY AND ACCOUNTING CONTROLS: AN EXPLORATION OF CORPORATE PRACTICES
Crutzen, Nathalie ULg

in Actes du 34ème congrès annuel de l'AFC (2013, May 30)

The accounting and management control literature demonstrates the key role of management control to support strategy implementation. However, despite several calls in the social and environmental ... [more ▼]

The accounting and management control literature demonstrates the key role of management control to support strategy implementation. However, despite several calls in the social and environmental accounting research (Parker, 2000; Chung and Parker, 2008), to date, very few studies have explored how management controls support the implementation of a sustainability strategy in practice. With reference to Malmi and Brown framework (2008), this paper explores the existence of a selection of accounting-based controls (planning, cybernetic control as well as reward and compensation systems) to support sustainability strategy deployment. Concretely, based on the qualitative analysis of seven cases, it investigates what kind of accounting-based management controls exists in multinational corporations to support the implementation of an explicit sustainability strategy [less ▲]

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See detailImplementing sustainability strategies through accounting controls: An exploration of practices in seven multinational corporations
Crutzen, Nathalie ULg; Schaltegger, Stefan

in Proceedings of the 36th Annual Congress of the European Accounting Association (EAA) (2013, May)

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