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Controlling and Sustainability: Empirical Evidence from Europe

Faculty of Economics and Business, University of Zagreb
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  • Corporate Sustainability
  • Sustainable Development
  • Controlling Practice
  • Europe
  • Empirical Survey
  • Ecology
  • Law


This paper analyses the level of development of current controlling practice and sustainable development in four selected European countries, i.e. Austria, Croatia, Greece, and Poland. It specifi cally aims to increase the awareness for country-specifi c differences and to capture key factors and shortcomings that companies experience in controlling and sustainable business practice. We hypothesize that companies in more mature countries have a higher level of development in this respect than companies in less mature countries. To this end, we use a questionnaire and a sample of 146 companies. Contrary to our hypotheses we reveal that besides Austrian Croatian companies are more advanced in controlling and sustainability than Greek companies. Furthermore, instead of Austria Poland appears to form a country-cluster with Greece. Based on these fi ndings business executives and public offi cers should be able to cope with present shortcomings in a more appropriate way and to initiate improvements towards sustainability against country-specifi c backdrops.

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