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

Tree logs
Photographer: 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

2025

Andrea Fried, Inessa Laur (2025) Trajectories of organizational resilience: Bouncing back and forward in public sector cyber disruptions
Andrea Fried, Svjetlana Pantic Dragisic, Arne Jönsson (2025) Communicating preventive cyber innovation: The impact of ISO/IEC 27001 adherence on social capital formation Proceedings EURAS 2025, p. 123-126 (Conference paper)

2024

Andrea Fried, Subhomoy Bandyopadhyay, Svjetlana Pantic Dragisic, Arne Jönsson (2024) Preventive innovation revisited: Towards a situational and meaning-based understanding of Rogers' communication concept Proceedings 28th EURAS Annual Standardisation Conference: Comprehensive Standardisation for Societal Challenges, p. 55-56 (Conference paper)

Henrik Nehler

2024

Josefine Rasmussen, Mikael Ottosson, Henrik Nehler, Andrea Fried (2024) CONSENSYS: Controllern - en outforskad aktör i omställningen mot hållbara energisystem: Resultat och praktiska implikationer

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 (Article, review/survey) 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

Mikael Ottosson

2025

Alexander Flaig, Hugo Guyader, Mikael Ottosson (2025) Design-Oriented stakeholder engagement in service ecosystems Journal of Business Research, Vol. 191, Article 115255 (Article in journal) Continue to DOI

2024

Pia A. Albinsson, Hugo Guyader, Mikael Ottosson, Anders Parment (2024) Marketing and Sustainability: Contradiction or the Path to Profitable Businesses and Sustainable Societies
Mikael Ottosson, Johnny Danell (2024) Categorization, identification, and analysis of barriers to market growth in biogas solutions - The case of Sweden Journal of Cleaner Production, Vol. 476, Article 143759 (Article in journal) Continue to DOI

Josefina Rasmussen

2025

Stephanie Cordova, Josefine Rasmussen, Marcus Gustafsson (2025) Barriers and drivers for biogenic CO₂ utilization: implications for the future market Sustainable Production and Consumption, Vol. 56, p. 490-503 (Article in journal) Continue to DOI

2024

Josefine Rasmussen, Mikael Ottosson, Henrik Nehler, Andrea Fried (2024) CONSENSYS: Controllern - en outforskad aktör i omställningen mot hållbara energisystem: Resultat och praktiska implikationer

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 (Article, review/survey) Continue to DOI

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Reference group

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