Controlling for Regeneration : management Control Systems in Circular Ecosystems

This qualitative single-case study of Oropan S.p.A. examines how management control systems enable circular economy practices in agrifood ecosystems and sustainable value chains. Findings show that circularity occurs through reducing, reusing, recovering and regenerating supply-chain resource flows, rather than fully closing material loops. Planning, performance measures, certifications, information systems and organisational culture translate circular objectives into measurable practices, extend control beyond firm boundaries and stabilise ecosystem collaboration. The study frames management control systems as relational governance infrastructures for accountable circular value creation. [Publisher's Text]