Integrating sustainability

: exploring management control systems in the land-based aquaculture industry

Abstract

This thesis explores the integration of sustainability within Management Control Systems (MCS) in the land-based aquaculture industry, focusing on how these systems support companies in developing sustainable practices. As environmental concerns and regulatory demands intensify, the role of effective Management Control Systems (MCS) in integrating sustainability into core business operations has become essential. This study adopts a qualitative research design, conducting semi-structured interviews with industry stakeholders to investigate this integration. The findings indicate that while many organizations in the land-based aquaculture industry adopt innovative approaches to align their economic, environmental, and social goals, significant challenges persist in fully integrating sustainability at all operational levels. Specifically, the effectiveness of MCS varies greatly depending on each company's strategic vision plan, cultural dynamics, and operational priorities. This variation influences how broadly sustainability is integrated into strategic planning and daily operations. The study reveals that despite the recognized importance of comprehensive MCS, their effective deployment in enhancing sustainability practices is often hindered by a lack of clarity in sustainability goals and insufficient alignment with broader strategic objectives. Technological advancements and stakeholder involvement emerge as key drivers that could enhance sustainability integration. The study contributes to a deeper understanding of MCS's strategic and operational implications in integrating sustainability within a rapidly evolving industry. It highlights the need to develop systems that support current sustainability goals and are adaptable to future environmental and regulatory changes. The findings aim to inform and inspire aquaculture practitioners and policymakers in enhancing sustainable industry practices.

Date of Award	5 Jul 2024
Original language	English
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Olivier Saulpic (Supervisor)