Eco-control system: a literature review

An eco-control system is the integration of a management control system and environmental strategy to ensure that organizations can control their environmental strategy, which concerns environmental issues. The importance of an eco-control system has long been recognized by academics as significant for organizations to deal with environmental activities. This paper intends to review the literature of eco-control systems and their aspects, which include a budget system, an intensive system, and a performance measurement system, the role of an eco-control system for influencing environmental strategies, and their procedures. This study uses the content analysis method to review seven selected studies. The results show the critical role of an eco-control system in supporting an organization’s implementation of its environmental strategies and increasing their environmental and economic performance.