The controller's role in environmental management control

This paper explores the role of the management controller in the environmental management control (EMC). To do this, a longitudinal case study was conducted on a French company and pioneer in EMC. The results show four roles of management controller (carbon expert, business partner, translator euro-carbon, agent of change) and the feature of this job in the company (image, power of influence and territory of the controller). There are several lessons theoretical, managerial and methodological we can learn from the case.