“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative

This article investigates an organization’s efforts to manage strong sustainability using management control devices such as indicators, budgets, and tools for reporting, deliberating, and decision-making. The study, based on interviews and non-participant observations within a cooperative involved in sustainable energy production, reveals the challenges the cooperative faces in balancing its conflicting objectives while using these control devices. Specifically, the cooperative struggles to align economic growth with the necessary energy constraints to reduce environmental impact. The findings illustrate the cooperative’s attempts at bricolage to adapt control devices to (1) implement strong sustainability practices, and (2) represent and (3) deliberate on the short- and long-term consequences. The study highlights the implications of imperfect and layered control devices on managing strong sustainability, offering unique insights into the challenges faced by committed actors striving for sustainable development.

For further information, please access the following link: https://www.sciencedirect.com/science/article/pii/S1045235424000406?dgcid=coauthor

This paper is published in Critical Perspectives in Accounting

Authors: Maxence POSTAIRE, Lambert JERMAN, Simon ALCOUFFE