Purpose–This paper aims to investigate the extent to which the management control systems (MCS)adoption in corporate social responsibility (CSR) integration into business strategy has an impact oncompanies’ performance.Design/methodology/approach–Using a sample of 435 Indonesian manufacturing companies, partialleast squares structural equation modelling was used to investigate the impact of CSR strategicintegration on companies’ performance based on the contingency and stakeholder theories.Findings–The findings reveal CSR strategic integration has a positive and significant impact oncompanies’ performance, including employee, operating and financial performance and the company sizecan positively moderate the impact of this integration on both its operating and financial performance.Practical implications–The findings can encourage managers to adopt MCS by undertaking CSR atthe strategic level, resulting in superior performance, both socially and financially.Social implications–Employee performance and operating performance can significantly mediate theeffect of strategic integration on financial performance.Originality/value–The paper suggests that adopting MCS through CSR strategic integration couldimprove company performance socially and financially. This is the very first study on this issue from anIndonesian perspectiv
