Abstract:
Little is known about how competing institutional logics drive different
sustainability practices. Drawing on the concepts of institutional logics and
management control systems, the study examines the use of formal and
informal management control systems in managing sustainability practices.
The study employed a case study method and data were collected through
semi-structured interviews from a large-scale multinational apparel
manufacturing organisation operating in Sri Lanka. Of particular interest is the
role of institutional logics, the study finds that sustainability practices are
shaped by competing institutional logics of organisational culture and the role
of industry analysts. The study contributes to the use of formal and informal
management control systems in implementing sustainability practices and the
emerging literature on competing institutional logics in sustainability
management.
