TY - CHAP

T1 - Managing Sustainability Performance Measurement and Reporting in an Integrated Manner

T2 - Sustainability Accounting as the Link Between the Sustainability Balanced Scorecard and Sustainability Reporting

AU - Schaltegger, Stefan

AU - Wagner, Marcus

PY - 2006

Y1 - 2006

N2 - Sustainability performance management is a newly emerging term in the debate about business and corporate social responsibility. It aims at addressing the social, environmental and economic (performance) aspects of corporate management in general, and of corporate sustainability management in particular. The management of sustainability performance in all of its perspectives and facets requires a sound management framework which on the one hand links environmental and social management with the business and competitive strategy and management and, on the other hand, integrates environmental and social information with economic business information and sustainability reporting. This article addresses the link between the Sustainability Balanced Scorecard as a strategic information and management approach, sustainability accounting as a supporting measurement approach, and sustainability reporting for communication and reporting.

AB - Sustainability performance management is a newly emerging term in the debate about business and corporate social responsibility. It aims at addressing the social, environmental and economic (performance) aspects of corporate management in general, and of corporate sustainability management in particular. The management of sustainability performance in all of its perspectives and facets requires a sound management framework which on the one hand links environmental and social management with the business and competitive strategy and management and, on the other hand, integrates environmental and social information with economic business information and sustainability reporting. This article addresses the link between the Sustainability Balanced Scorecard as a strategic information and management approach, sustainability accounting as a supporting measurement approach, and sustainability reporting for communication and reporting.

KW - Sustainability sciences, Management & Economics

KW - Nachhaltige Entwicklung

KW - Unternehmen

KW - Soziale Verantwortung

KW - Umweltbezogenes Management

KW - Corporate Social Responsibility

KW - International Standard Organization

KW - Global Reporting Initiative

KW - Corporate Sustainability

KW - Sustainability Performance

UR - http://www.scopus.com/inward/record.url?scp=84858252003&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/f3f9457b-f9de-3828-8c65-fd1edee93c21/

U2 - 10.1007/978-1-4020-4974-3_30

DO - 10.1007/978-1-4020-4974-3_30

M3 - Chapter

SN - 978-1-4020-4079-5

SN - 978-1-4020-4973-6

T3 - Eco-Efficiency in industry and science

SP - 681

EP - 697

BT - Sustainability Accounting and Reporting

A2 - Schaltegger, Stefan

A2 - Bennett, Martin

A2 - Burritt, Roger

PB - Springer Science+Business Media

CY - Dordrecht

ER -