This paper investigates which sustainability accounting tools are applied in corporate practice. Although a multitude of tools can be identified in academic literature and practitioner handbooks, comparatively little is known about which of these sustainability accounting tools are known and applied by companies. The awareness and application of such tools is considered to be inevitable to implement corporate sustainability.
Drawing on a comparative survey among large German companies, this paper reveals a growing importance of integrated sustainability accounting
tools as well as of specific performance management tools.
Based on the survey results, this paper discusses the application of sustainability accounting tools with regard to their function to provide information for managerial decision making and corporate communication. Furthermore, it identifies gaps for future research.