The Controller - an unexplored actor in the transition towards sustainable energy systems

Tree logs
Andrea Fried

The controller plays a key role in the Swedish energy-intensive industry towards sustainability. For example, the controller is responsible for analyzing the energy costs of companies and can influence investment decisions relating to more energy-efficient technologies or renewable energies.

Controllers today are expected to do more than just monitor corporate performance. The involvement and knowledge of controllers through processes of reflexive analysis should affect strategic decisions. Little is currently known about how actors in different management roles deal with sustainability, how these roles change over time and which role controllers play in particular.

With CONSENSYS we are researching what this actually looks like in relation to strategic sustainability issues in corporate practice. CONSENSYS examines the sustainability work of controllers in the context of energy-intensive companies.

The study will be conducted through a qualitative multiple case study in the Swedish energy-intensive industry. Based on the interdisciplinary competences of the research group, we intend to increase knowledge about the role of controllers in companies as well as how it can be developed to contribute to Swedish climate targets by 2030.

The Swedish Energy Agency supports the project with SEK 4.6 million (project no. 48458-1). The support is provided for implementation of the project during January 2020 to December 2022. The project is carried out within the framework of the research program "Human, Energy Systems and SAMhälle (MESAM)".

News

Publications

Andrea Fried

2023

Janet Johansson, Andrea Fried (2023) Introducing the philosophy of hope to restore the power of imagination in utopian and dystopian discourses in organization research
Arne Jönsson, Subhomoy Bandyopadhyay, Svjetlana Pantic-Dragisic, Andrea Fried (2023) Analyses of information security standards on data crawled from company web sites using SweClarin resources CLARIN Annual Conference Proceedings: 2023

2022

Josefine Rasmussen, Andrea Fried, Mikael Ottosson, Henrik Nehler (2022) Reconciling profit and environmental impact - Responses of management accountants to paradoxical tensions of sustainability

Henrik Nehler

2022

Amal Kanzari, Josefine Rasmussen, Henrik Nehler, Fredrik Ingelsson (2022) How financial performance is addressed in light of the transition to circular business models - A systematic literature review Journal of Cleaner Production, Vol. 376, Article 134134 Continue to DOI
Josefine Rasmussen, Andrea Fried, Mikael Ottosson, Henrik Nehler (2022) Reconciling profit and environmental impact - Responses of management accountants to paradoxical tensions of sustainability

2021

Josefine Rasmussen, Andrea Fried, Henrik Nehler, Mikael Ottosson (2021) A relational perspective on management accounting in organizational sustainability initiatives

Mikael Ottosson

2023

Hugo Guyader, Mikael Ottosson, Anders Parment (2023) Greenwashing: Teaching from Marketing & Sustainability

2022

Josefine Rasmussen, Andrea Fried, Mikael Ottosson, Henrik Nehler (2022) Reconciling profit and environmental impact - Responses of management accountants to paradoxical tensions of sustainability
Mikael Ottosson, Anders Parment (2022) Internationell ekonomi

Josefina Rasmussen

2022

Amal Kanzari, Josefine Rasmussen, Henrik Nehler, Fredrik Ingelsson (2022) How financial performance is addressed in light of the transition to circular business models - A systematic literature review Journal of Cleaner Production, Vol. 376, Article 134134 Continue to DOI
Josefine Rasmussen, Andrea Fried, Mikael Ottosson, Henrik Nehler (2022) Reconciling profit and environmental impact - Responses of management accountants to paradoxical tensions of sustainability

2021

Josefine Rasmussen, Andrea Fried, Henrik Nehler, Mikael Ottosson (2021) A relational perspective on management accounting in organizational sustainability initiatives

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Members/organisations/roles

Energy Director Skogsindustrierna

Senior Advisor energy and climate issues

Professor in Industrial Management, with a focus on strategy, management control and digitalization

Organisation