Current Trends and Future Research in Management Control for Sustainability in Retail

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Authors: Miguel Merino Gil, Märt Ots, Timur Uman
Cited by: 1
References: 137

Abstract

ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight into how management control systems are configured to support sustainability. This systematic literature review develops an integrated contingency‐informed framework that categorises types of management control for sustainability in retail. The framework illustrates how control systems can advance sustainability beyond mere compliance by linking different control types and configurations to retail‐specific contextual conditions and sustainability outcomes. By providing a structured synthesis of existing research and outlining future research directions, this study contributes to contingency‐based management control theory and offers insights for both academic research and managerial decision‐making.

Fields of Study & Subjects

Consumer Retail Behavior Studies Accounting and Organizational Management Quality and Supply Management

Publication details

Journal / source
Business Strategy and the Environment
Publisher
Wiley
Volume
35
Issue
6
Pages
8972–9005
Publication date
11 February 2026
Language
EN