Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet
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Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting: in collaboration with the CSEAR International Congress on Social and Environmental Accounting Research Environmental Management Accounting for a Sustainable Economy. Helsinki: Helsinki Metropolia University of Applied Sciences , 2012.
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet
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TY - CHAP
T1 - Glancing into the Applied Tool Box
T2 - 15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012
AU - Schaltegger, Stefan
AU - Hörisch, Jacob
AU - Harms, Dorli
N1 - Conference code: 15
PY - 2012
Y1 - 2012
N2 - 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.
AB - 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.
KW - Sustainability sciences, Management & Economics
M3 - Article in conference proceedings
SN - 978-952-93-1238-2
BT - Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting
PB - Helsinki Metropolia University of Applied Sciences
CY - Helsinki
Y2 - 24 September 2012 through 26 September 2012
ER -