Management Roles and Sustainability Information: Exploring corporate practice

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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Management Roles and Sustainability Information : Exploring corporate practice. / Schaltegger, Stefan; Burritt, Roger; Zvezdov, Dimitar; Hörisch, Jacob; Tingey-Holyoak, Joanne.

in: Australian Accounting Review, Jahrgang 25, Nr. 4, 01.12.2015, S. 328-345.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{e7efca148c2d4364a0824a98dfd2e6f5,
title = "Management Roles and Sustainability Information: Exploring corporate practice",
abstract = "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.",
keywords = "Sustainability sciences, Management & Economics",
author = "Stefan Schaltegger and Roger Burritt and Dimitar Zvezdov and Jacob H{\"o}risch and Joanne Tingey-Holyoak",
year = "2015",
month = dec,
day = "1",
doi = "10.1111/auar.12102",
language = "English",
volume = "25",
pages = "328--345",
journal = "Australian Accounting Review",
issn = "1035-6908",
publisher = "Blackwell Publishing Asia",
number = "4",

}

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 -

DOI