The integration between Sustainability Management Systems (SMS) and Sustainability Management Accounting Controls (SMCS): a review of contemporary literature and implications for future research

Abstract This paper aims to synthesise insights into the relationship between Sustainability Management Systems (SMS) and Sustainability Management Control Systems (SMCS). Specifically, it presents a framework that illustrates the dynamic interplay between sustainability systems and control mechanisms. This study employs a systematic literature review approach to explore key themes and significant findings in this rapidly evolving field. Following PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines for selecting journal articles, this paper presents a comprehensive analysis of 92 published studies on sustainability management systems and sustainability management controls. Based on an in-depth qualitative analysis, this paper proposes a conceptual framework to synthesise the integration of the Management Control Package Framework and the Plan-Do-Check-Act (PDCA) cycle. This study also identifies mechanisms suggested by previous literature on SMS and SMCS integration under technical, organisational, and cognitive dimensions. Overall, this study represents one of the earliest attempts to highlight the crossovers between two related concepts within a single framework for analysis. This paper presents relevant sources of knowledge, literature on the topic, relevant authors, and other valuable information to assist interested researchers in better understanding the field. This systematic literature review can support researchers and practitioners in the field of sustainability management by setting out avenues for future research. This study highlights the potential of integrating SMS and SMCS to strengthen sustainability governance in business organisations.