However, due to the fact that this study is limited by the single case organisation approach, there is an opportunity to extend the research to a wider pool of companies, especially to private oil and gas MNCs and companies in different industries. This can lead to a greater understanding of the phenomenon as sustainability prac tices are shaped and influenced by the social cultural context in which the organisation operates. A comparative case study of companies could highlight the differences in the pathways to sus tainability integration, the key processes involved and the common barriers to, and enablers of integration. In addition, a study of company in which finance and accounting plays a key role in sustainability integration is needed to determine how finance and accounting teams can influence the processes and path of sus tainability integration in PMSs