RT Journal Article
T1 Exploring the inclusion of sustainability into strategy and management control systems in peruvian manufacturing enterprises
A1 Córdova-Aguirre, Luis Jesús
A1 Ramón-Jerónimo, Juan Manuel
K1 Sustainability
K1 Triple bottom line
K1 Strategy
K1 Management control system
K1 Performance management system
K1 Balanced scorecard
AB The aim of this work is to explore the incorporation of sustainability into strategy and management control systems (MCSs) in Peruvian manufacturing enterprises in the plastics sector. The study focuses on identifying and analyzing the current way they incorporate and manage sustainability to determine the shortcomings that must be corrected in the future to design an effective performance management system (PMS) that includes sustainability to help companies achieve sustainable growth. The method of multiple case study analysis was used. Data was obtained from four Peruvian manufacturing firms in the plastics sector through seven semi-structured interviews. The findings suggest that sustainability is partially incorporated into the company’s strategy, and that especially in medium-sized enterprises, managers do not know how to implement sustainable management accurately. Concerning MCSs used, in medium-sized companies, short-term planning is carried out and they are limited to the control of the economic operational perspective and lack concrete measures regarding social and environmental aspects. Finally, we conclude that this study allowed us to know how sustainability is really managed in Peruvian manufacturing enterprises in the plastics industry and that it is necessary for these companies not only to incorporate sustainability into their strategy but also to implement a holistic PMS to be used as a broad-scope MCS to achieve sustainable growth.
PB MDPI
YR 2021
FD 2021-05-03
LK https://hdl.handle.net/10433/25857
UL https://hdl.handle.net/10433/25857
LA en
NO Sustainability 2021, 13(9), 5127
NO El artículo constituye una aportación relevante al estudio de cómo las empresas manufactureras de economías emergentes incorporan la sostenibilidad en su estrategia y en sus sistemas de control de gestión, un ámbito donde la literatura reconoce importantes vacíos. En coherencia con los principios de DORA y COARA, su valoración se fundamenta en la solidez del razonamiento teórico y en la transparencia metodológica del estudio, que emplea un diseño cualitativo de casos múltiples y entrevistas semiestructuradas para explorar prácticas reales en el sector peruano del plástico. El trabajo ofrece evidencia empírica rigurosa sobre el grado limitado de integración del enfoque triple bottom line en las empresas analizadas, mostrando que la sostenibilidad se incorpora de forma parcial, con predominio del criterio económico y escasa formalización de indicadores sociales y ambientales. Asimismo, el artículo identifica barreras estructurales y cognitivas que dificultan la adopción de sistemas de control más amplios, destacando la falta de capacidades directivas, la ausencia de marcos regulatorios exigentes y la limitada cultura de sostenibilidad en el contexto nacional. Su contribución reside en proponer un marco conceptual holístico basado en el PMS y el balanced scorecard, orientado a fortalecer la gestión sostenible en la industria, y en ofrecer implicaciones prácticas y sociales que trascienden métricas bibliométricas y se alinean con una evaluación responsable de la investigación.
NO Faculty of Engineering and Architecture, University of Lima, Av. Javier Prado Este 4600, Santiago de Surco, Lima 15023, Peru
NO Department of Financial Economics and Accounting, University Pablo of Olavide of Seville, Ctra. Utrera, Km. 1, 41013 Sevilla, Spain
DS RIO
RD May 9, 2026