This paper examines how the introduction of sustainability accounting has been used by an organization as a means to seek to govern social, economic and environmental issues relating to suppliers. The concept of governmentality and four analytics of government are proposed as a means to examine...

Purpose This paper aims to contribute to the literature concerning performance measurement tools which allow a balanced control of both social goals and financial performances in a hybrid organization. Design/methodology/approach This paper shows the result of an action research project...