Integrating corporate sustainability assessment, management accounting, control, and reporting

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Integrating corporate sustainability assessment, management accounting, control, and reporting. / Maas, Karen; Schaltegger, Stefan; Crutzen, Nathalie.
in: Journal of Cleaner Production, Jahrgang 136, Nr. Part A, 10.11.2016, S. 237-248.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{f36385024e9b497e88e87e52eb4ced2f,
title = "Integrating corporate sustainability assessment, management accounting, control, and reporting",
abstract = "Much has been written about “why” companies are involved in sustainability issues. However, relatively little research has addressed the integrative “how” question, particularly “how companies can and do integrate sustainability assessment, management accounting, management control, and reporting?” Corporate sustainability, however, requires integrative measurement and management of sustainability issues rather than isolated applications of different tools in the organization. This article reviews literature dealing with links and partial links between sustainability assessment, management accounting, management control, and reporting. The main findings show that the various concepts (performance assessment, management accounting, management control, and reporting) are defined and used in various ways but mainly dealt within an isolated manner. Based on these findings this paper proposes a comprehensive, integrated framework of sustainability assessment, accounting, control and reporting. From a scientific perspective, the proposed framework is a first attempt to integrate these isolated concepts. It can help researchers and practitioners to better understand how the four concepts arerelated and could be linked to each other to develop an integrated approach.",
keywords = "Sustainability sciences, Management & Economics, sustainability reporting, Integrated sustainability approach, Sustainability management accounting, sustainability management control, Sustainability management accounting, sustainability management control, sustainability reporting, Integrated sustainability approach",
author = "Karen Maas and Stefan Schaltegger and Nathalie Crutzen",
note = "Special Volume: The Integration of Corporate Sustainability Assessment, Management Accounting, Control, and Reporting",
year = "2016",
month = nov,
day = "10",
doi = "10.1016/j.jclepro.2016.05.008",
language = "English",
volume = "136",
pages = "237--248",
journal = "Journal of Cleaner Production",
issn = "0959-6526",
publisher = "Elsevier Science",
number = "Part A",

}

RIS

TY - JOUR

T1 - Integrating corporate sustainability assessment, management accounting, control, and reporting

AU - Maas, Karen

AU - Schaltegger, Stefan

AU - Crutzen, Nathalie

N1 - Special Volume: The Integration of Corporate Sustainability Assessment, Management Accounting, Control, and Reporting

PY - 2016/11/10

Y1 - 2016/11/10

N2 - Much has been written about “why” companies are involved in sustainability issues. However, relatively little research has addressed the integrative “how” question, particularly “how companies can and do integrate sustainability assessment, management accounting, management control, and reporting?” Corporate sustainability, however, requires integrative measurement and management of sustainability issues rather than isolated applications of different tools in the organization. This article reviews literature dealing with links and partial links between sustainability assessment, management accounting, management control, and reporting. The main findings show that the various concepts (performance assessment, management accounting, management control, and reporting) are defined and used in various ways but mainly dealt within an isolated manner. Based on these findings this paper proposes a comprehensive, integrated framework of sustainability assessment, accounting, control and reporting. From a scientific perspective, the proposed framework is a first attempt to integrate these isolated concepts. It can help researchers and practitioners to better understand how the four concepts arerelated and could be linked to each other to develop an integrated approach.

AB - Much has been written about “why” companies are involved in sustainability issues. However, relatively little research has addressed the integrative “how” question, particularly “how companies can and do integrate sustainability assessment, management accounting, management control, and reporting?” Corporate sustainability, however, requires integrative measurement and management of sustainability issues rather than isolated applications of different tools in the organization. This article reviews literature dealing with links and partial links between sustainability assessment, management accounting, management control, and reporting. The main findings show that the various concepts (performance assessment, management accounting, management control, and reporting) are defined and used in various ways but mainly dealt within an isolated manner. Based on these findings this paper proposes a comprehensive, integrated framework of sustainability assessment, accounting, control and reporting. From a scientific perspective, the proposed framework is a first attempt to integrate these isolated concepts. It can help researchers and practitioners to better understand how the four concepts arerelated and could be linked to each other to develop an integrated approach.

KW - Sustainability sciences, Management & Economics

KW - sustainability reporting

KW - Integrated sustainability approach

KW - Sustainability management accounting

KW - sustainability management control

KW - Sustainability management accounting

KW - sustainability management control

KW - sustainability reporting

KW - Integrated sustainability approach

UR - http://www.scopus.com/inward/record.url?scp=84969565340&partnerID=8YFLogxK

U2 - 10.1016/j.jclepro.2016.05.008

DO - 10.1016/j.jclepro.2016.05.008

M3 - Journal articles

VL - 136

SP - 237

EP - 248

JO - Journal of Cleaner Production

JF - Journal of Cleaner Production

SN - 0959-6526

IS - Part A

ER -

DOI