Management control system (MCS) 2 BUSINESS STRATEGY 1 Corporate social responsibility (CSR) 1 Double-loop learning (DLL) 1 FINANCIAL PERFORMANCE 1 Firm performance (FP) 1 LOOP 1 MODELS 1 REPUTATION 1 RESOURCE-BASED VIEW 1 Reputation (Rep) 1 SINGLE 1 STAKEHOLDER THEORY 1 corporate social responsibility (CSR) 1 double-loop learning (DLL) 1 firm performance (FP) 1 reputation (Rep) 1