지속가능경영과 지속가능혁신의 관계에서 가능화통제의 역할

[Purpose]In recent years, firms have been required to pursue sustainability that extends beyond financial performance to include environmental and social responsibilities. Achieving such sustainability necessitates sustainability－oriented innovation across corporate strategies and operations. In this process, the role of SMCS is critical；in particular, enabling controls—such as belief systems and interactive use—can facilitate organizational learning and communication, thereby enhancing sustainability innovation. Accordingly, this study empirically investigates the mediating role of SMCS enabling controls in the relationship between sustainability management and sustainability innovation. [Methodology]An empirical analysis was conducted using the PLS structural equation modeling technique, based on survey data collected from Korean manufacturing firms along with financial indicators. [Findings]The results indicate that economic and environmental sustainability management have significant positive effects on sustainability innovation, whereas social sustainability management does not exhibit a significant direct effect. In addition, sustainability management strengthens SMCS enabling controls, and enabling controls are shown to promote sustainability innovation. [Implications]These findings suggest that economic and environmental sustainability management directly foster sustainability innovation, while social sustainability management becomes effective only when supported by adequate institutional and cultural foundations. Therefore, for sustainability management to translate into actual sustainability innovation, it is essential to adopt an SMCS design centered on enabling controls that encourage autonomous learning and participation among organizational members, thereby enabling integrated management across the three dimensions of sustainability.