According to a 2009 survey conducted on Fortune 500 firms, CSR is becoming an increasingly prominent and accepted part of the corporate strategy agenda. However, there is very little understanding of how different control mechanisms are adopted to put strategic agendas related to CSR into practice.
This research therefore examines the way in which companies embed CSR in their management control systems (MCS) in an attempt to align the behaviour of organisational participants with strategic objectives concerning sustainability in China.