This research project will last for two years, and aims to shed light on some aspects of the corporate systems that are in place to realize social and environmental strategies. Social and environmental strategies are medium-term plans spanning three years or more, and this research will analyze the actual state of corporate systems (environmental management and control systems) that are in place to realize these plans on an annual basis.

1. Presentation at the Management Control Association (MCA)

The Management Control Association (MCA) is one of Europe's leading academic societies for management control research. This year, the annual conference was held at Maynooth University in Ireland, where a conference report was given. The case study company, Omron Corporation, is developing systems design and utilization that emphasize causal relationships over time (management philosophy, long-term business plans, medium-term business plans, and short-term business plans). By specifically clarifying these mechanisms and methods, the paper also aimed to provide practical suggestions for the practices of other companies.

2. Other Activities

We conducted basic research and corporate interviews on the characteristics of motivation in sustainability management, a major theme throughout the two years. As noted in Ando (2023b), sustainability management is characterized by its expansion and strengthening along three axes: (1) the external environment, (2) time, and (3) organizational structure. We plan to continue building and developing theory by analyzing practices that demonstrate these characteristics.