The Transition Towards Zero Emission: A qualitative study on how the use of a sustainability control system in a transportation company is affected by co-existing demands

Abstract: This paper explores how the use of sustainability control systems (SCS) is impacted by the presence of co-existing demands in an organization operating in the transport industry. As sustainability is becoming an integrated part of organizational strategy, this study argues that understanding the impact of co-existing demands on the use of SCS can enhance our understanding of its complexity and how to grasp its full potential. By drawing upon theory on institutional logics, the paper contributes to the literature on sustainability control by shedding light on how co-existing demands impact the use of SCS. While extant literature has focused on how sustainability control impacts other business practices, we demonstrate the need to look at it the other way around. We also suggest looking beyond the traditional business perspective and demonstrate the impact of social dynamics and situational differences when integrating SCS with other management controls.