Hungarian Quality Journal

Sustainability Performance Measurement and Stakeholder Engagement in the Management Control System of a Medium-Sized Enterprise

Metadata

Author(s): Komlósi Attila, Szabó Tamás, Dr. Gáspár Sándor

DOI: https://doi.org/10.65513/MaMi.2026.1.32

Publisher: Nemzetközi Oktatási és Kutatási Központ Alapítvány

Volume: 2026. január

Volume number: 35

Issue number: 1

Journal: Hungarian Quality Journal

ISSN (Print): ISSN 1416‑9576

ISSN (Online): ISSN 1789-5510

Pages: 32–51

Keywords: sustainability, management control systems (MCS), sustainability KPIs

Abstract

This study explores the possibilities and challenges associated with integrating sustainability into management control systems (MCS) through a medium-sized enterprise case study. Results confirm that incorporating sustainability dimensions (environmental, social, and economic) can be successfully achieved using a holistic approach, provided that there is clear commitment from top management and an organizational culture receptive to change. Findings indicate that sustainability integration goes beyond mere technical and methodological adjustments, encompassing structural reorganization, transformation of organizational processes, and active stakeholder involvement. The introduction of sustainability key performance indicators (KPIs) within the control system enabled measurement and monitoring of sustainability goals, improved decision-making efficiency, and strengthened stakeholder trust via transparent communication. Empirical evidence supports the feasibility of adopting an integrated, strategically driven sustainability approach at the medium-sized enterprise level, thereby contributing to sustainable value creation. Future research is recommended to conduct industry-specific analyses, comparative studies, and longer-term evaluations of the impacts of sustainability control.
Keywords: Sustainability; Management Control Systems (MCS); Sustainability KPIs
JEL Codes: M10; M14; Q56

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