Management Roles and Sustainability Information: Exploring corporate practice
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: Australian Accounting Review, Jahrgang 25, Nr. 4, 01.12.2015, S. 328-345.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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RIS
TY - JOUR
T1 - Management Roles and Sustainability Information
T2 - Exploring corporate practice
AU - Schaltegger, Stefan
AU - Burritt, Roger
AU - Zvezdov, Dimitar
AU - Hörisch, Jacob
AU - Tingey-Holyoak, Joanne
PY - 2015/12/1
Y1 - 2015/12/1
N2 - Little empirical research has been conducted on perceptions of the types of sustainability information dealt with by different managers in internal company processes. In this study the roles of different managers are distinguished based on contingency theory and using the categorisation in the sustainability balanced scorecard concept. Expected sustainability information types are identified for these roles and hypotheses are derived and tested about perceptions of the types of sustainability information in different management roles. Interviews identified 116 roles involved with sustainability information in a set of leading German and UK sustainability reporting companies. Results from analysing sustainability information types contingent upon different management roles contribute to the understanding of sustainability accounting systems and practices and how companies can best support different management roles with appropriate sustainability information.
AB - Little empirical research has been conducted on perceptions of the types of sustainability information dealt with by different managers in internal company processes. In this study the roles of different managers are distinguished based on contingency theory and using the categorisation in the sustainability balanced scorecard concept. Expected sustainability information types are identified for these roles and hypotheses are derived and tested about perceptions of the types of sustainability information in different management roles. Interviews identified 116 roles involved with sustainability information in a set of leading German and UK sustainability reporting companies. Results from analysing sustainability information types contingent upon different management roles contribute to the understanding of sustainability accounting systems and practices and how companies can best support different management roles with appropriate sustainability information.
KW - Sustainability sciences, Management & Economics
UR - http://www.scopus.com/inward/record.url?scp=84951813135&partnerID=8YFLogxK
U2 - 10.1111/auar.12102
DO - 10.1111/auar.12102
M3 - Journal articles
VL - 25
SP - 328
EP - 345
JO - Australian Accounting Review
JF - Australian Accounting Review
SN - 1035-6908
IS - 4
ER -