Exploring Environmental Management Control in Proactive Firms

This chapter discusses the integration of environmental issues into the sphere of management control – renamed environmental management control (EMC) in France or eco-control in North America. We aim to contribute to reflections on the topic and to propose a conceptual framework for EMC by answering the following three research questions: How can we define EMC? How is EMC used in companies? Do management controllers have a part to play in this new managerial process?