Management Control Practices and Environmental, Social, and Governance Issues: A Comparative Study of Selected Aerospace Companies in the Casablanca-Settat Region

Abstract

This study examines how aerospace companies in the Casablanca-Settat region integrate Environmental, Social, and Governance (ESG) considerations into their management control practices. Employing a comparative case study approach, it analyses similarities and differences in the way selected firms incorporate ESG concerns into performance monitoring and strategic decision-making. Findings reveal that while ESG awareness is increasing, the level of implementation varies according to organisational size, stakeholder pressure, and internal capabilities. The paper offers practical recommendations to strengthen ESG integration into management control processes within the Moroccan aerospace sector.