| dc.description.abstract | Background and Problem Discussion: The importance of sustainability has increased and
requires proper MCS to be able to implement sustainability strategies. Simons’ levers of
control is a MCS framework that has been used to understand sustainability in organizations.
The framework has been argued to be inadequate on its own when it comes to understanding
the relation between MCS and sustainability. Thus, the framework requires different
integration dimensions to understand the type of sustainability integration within the MCSs.
Sustainability integration in practice has shown to be a struggle due to complexities. Thus, to
manage this issue, an employee and management perspective is demanded in research.
Another field of research, in which a managerial perspective is lacking, is the literature on the
pharmaceutical industry. The environmental exploitation is large within the pharmaceutical
industry, where carbon emissions are larger than within the automotive industry. Thus, the
industry requires larger sustainability knowledge.
Purpose: The purpose of the study is to deepen the knowledge on sustainability integration in
MCS in the pharmaceutical industry from a managerial perspective, to enhance the
understanding of the complexities inherent by focusing on processes and practices existing in
this type of integration.
Delimitations: The study is focused on environmental sustainability, which is one of three
areas within sustainability. The study is narrowed to a manufacturing function within a case
company in the pharmaceutical industry, which is operating in Sweden.
Methodology: The study was conducted through a qualitative approach. Eight interviews,
with different respondents in different managerial positions, were conducted in order to
capture a holistic view of the sustainability integration from a perspective of individual
employees.
Discussion and Conclusion: All the four levers could be detected. The belief system in the
organization is strong and lays a solid platform for the other control systems. The boundary
system is also strong, while the interactive and diagnostic levers are used as layers and are
poorly integrated. The integration dimensions are affected by these results. A managerial
position, the Sustainability Manager, is found to be strongly connected to a successful
organizational integration in the belief system. Importantly, three large challenges are
identified, hindering further sustainability integration into the MCS.
Further research: The influence of liquid assets in an organization where financing of
sustainability is more restricted. Studies on social sustainability within the pharmaceutical
industry. Lastly, studies on sustainability goals connected to the whole supply chain, as well
as the other identified challenges, and how and to what extent they affect the MCS. | en_US |
