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refore rather general and limited in integrating sustainability into business decisions. Nevertheless, the items measured and reported on in the annual sustainability report's triple bottom line are an aggregation from the business units. To the extent that certain items must be measured, managers are aware of them. Furthermore, the reporting serves to remind, reinforce and commit employees to fulfil the promise to external stakeholders. In that sense the reporting serves internal purposes as a rhetorical disciplining tool. Finally, a number of the metrics on the triple bottom line do not appear on the balanced scorecard. This raises the question to what extent are these particular objectives cascaded throughout the organization. Third is the balanced scorecard, which raises a number of concerns. First, there is often no link between sustainability objectives and measured performance with compensation. It is generally argued that for performance measurement and evaluation to be motivational it must be linked with appropriate rewards ([48] Vroom (1964)). A second concern is that there are very few sustainability issues represented in Novo Nordisk's balanced scorecard (only environmental, diversity and talent development (i.e. HR) issues appear). Finally, there is the question of how far down the hierarchy the balanced score cards are implemented. Finally, while our study points at a number of mechanisms that may be brought into play to ensure implementation and integration of sustainability into business practice, it also indicates some of deficiencies as we want understand and improve business practice. We believe there are a number of other and informal mechanisms that could be explored to increase our knowledge of the supplementary mechanisms that contribute to ensure a successful implementation of sustainable business practices. These include Novo Nordisk's recruiting policies (e.g., to what extent are applicants tested for their personal motivations) and human resource policies (Novo Nordisk is well known for treating its employees very well, and in fact superior to that of its competitors). In particular, we suggest that the organizational culture could prove a vital point of investigation to understand how leaders nurture a culture of sustainability. This includes the role of the employee survey - eVoice - and the use of the facilitators, but also a number of other "cultural tools" that are not traditionally regarded central for the management control systems. For example, we suggest that the cultural implications among employees of the Take Action programme have proven a strong lever of implementing the corporate sustainability programme throughout Novo Nordisk at the operational level, but that the programme does not figure in the traditional management control systems. Also other cultural tools, such as externally oriented partnership programmes with NGO's or suppliers, have influenced the ways managers and employees think and act in the organization. This is not to say that these cultural tools are not effectively brought into practice in Novo Nordisk or that they are not effective, just that we can not measure their effectiveness by the use of traditional management control systems. Insight into cultural dynamics and processes are a key element of how leaders influence the way employees perceive, think and feel in relation to the corporate strategic challenge. We suggest that these cultural mechanisms are powerful aspects 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。