Sustainability Accounting, Performance Management & Finance

Organisational unit: Institution

Organisation profile

The analysis of how aspects of sustainability can be integrated into accounting and management information systems involves developing measurements of sustainable performance, relevant decision-making criteria as well as the communication and information-based management of corporate sustainability.

  1. 2021
  2. Published

    Controller als Partner im Nachhaltigkeits-Management

    Petersen, H., Lühn, M., Nuzum, A-K., Schaltegger, S. & Wenzig, J., 01.04.2021, In: Controlling & Management Review. 65, 3, p. 8-15 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Environmental Accounting and the Management Challenge

    Burritt, R., Schaltegger, S. & Christ, K. L., 26.05.2021, Oxford Research Encyclopedia of Environmental Science. Shugart, H. H. (ed.). Oxford: Oxford University Press, 19 p. (Oxford Research Encyclopedias).

    Research output: Contributions to collected editions/worksArticles for encyclopediaResearch

  4. Published

    Sustainability learnings from the COVID-19 crisis: Opportunities for resilient industry and business development

    Schaltegger, S., 26.08.2021, In: Sustainability Accounting, Management and Policy Journal. 12, 5, p. 889-897 9 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. 2022
  6. Published

    Controller und Nachhaltigkeit im Kontext neuer Berichterstattungspflichten

    Lühn, M., Nuzum, A-K., Petersen, H. & Schaltegger, S., 2022, In: REthinking: Finance. 1, p. 25-33 9 p., REF1398613.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Special Issue on Impact Investing – Critical Examinations of Motivations, Processes and Results

    Hockerts, K. (ed.), Hehenberger, L. (ed.), Schaltegger, S. (ed.) & Farber, V. (ed.), 2022, Dordrecht: Springer. 180 p. (Journal of Business Ethics; vol. 179, no. 4)

    Research output: Books and anthologiesSpecial Journal issueResearch

  8. Published

    Assessing the contribution of products to the United Nations’ Sustainable Development Goals: a methodological proposal

    Eberle, U., Wenzig, J. & Mumm, N., 07.2022, In: The International Journal of Life Cycle Assessment. 27, 7, p. 959-977 19 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published

    Environmental management accounting: development, context, contribution and outlook

    Schaltegger, S., Burritt, R. & Christ, K. L., 04.08.2022, Handbook of Accounting and Sustainability. Adams, C. (ed.). Cheltenham: Edward Elgar Publishing, p. 260-278 19 p. (Research handbooks in accounting).

    Research output: Contributions to collected editions/worksChapter

  10. Published

    Defining and Conceptualizing Impact Investing: Attractive Nuisance or Catalyst?

    Hockerts, K., Hehenberger, L., Schaltegger, S. & Farber, V., 01.09.2022, In: Journal of Business Ethics. 179, 4, p. 937-950 14 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  11. Published

    Corporate sustainability management accounting and multi-level links for sustainability – A systematic review

    Schaltegger, S., Christ, K. L., Wenzig, J. & Burritt, R., 01.10.2022, In: International Journal of Management Reviews. 24, 4, p. 480-500 21 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  12. Published

    Understanding positive contributions to sustainability. A systematic review

    Dijkstra-Silva, S., Schaltegger, S. & Beske-Janssen, P., 15.10.2022, In: Journal of Environmental Management. 320, 11 p., 115802.

    Research output: Journal contributionsScientific review articlesResearch

  13. 2023
  14. Published

    Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

    Burritt, R., Schaltegger, S. & Christ, K. L., 2023, In: Australian Accounting Review. 33, 4, p. 336-351 16 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  15. Published

    Rebound effects: Management and Prevention. Guideline for Companies

    Wolff, F., Gensch, C-O., Kampffmeyer, N., Schöpflin, P., Lautermann, C., Gebauer, J., Schaltegger, S., Norris, S., Wüst, S., Thiel, D. & Buda, F., 2023, Öko-Institut.

    Research output: Working paperProject reportsResearch

  16. E-pub ahead of print

    Revisiting Renewable Energies: Liberating, Pacifying, and Democratizing

    Schaltegger, S., Linnenluecke, M. K., Dijkstra-Silva, S. & Christ, K. L., 2023, (E-pub ahead of print) In: Business and Society. 7 p.

    Research output: Journal contributionsComments / Debate / ReportsResearch

  17. Published

    Sustainability impact assessment of new ventures: An emerging field of research

    Fichter, K., Lüdeke-Freund, F., Schaltegger, S. & Schillebeeckx, S. J. D., 15.01.2023, In: Journal of Cleaner Production. 384, 12 p., 135452.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  18. Published

    Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability

    Baker, M., Gray, R. & Schaltegger, S., 27.03.2023, In: Accounting, Auditing and Accountability Journal. 36, 2, p. 591-619 29 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  19. Published

    EDITORIAL

    Gibassier, D., Maas, K. & Schaltegger, S., 07.2023, In: Business Strategy and the Environment. 32, 5, p. 2541-2543 3 p.

    Research output: Journal contributionsOther (editorial matter etc.)Research

  20. Published

    Managing and accounting for corporate biodiversity contributions mapping the field

    Schaltegger, S., Gibassier, D. & Maas, K., 07.2023, In: Business Strategy and the Environment. 32, 5, p. 2544-2553 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  21. Published

    Sustainable development of supplier performance. An empirical analysis of relationship characteristics in the automotive sector

    Naffin, J., Klewitz, J. & Schaltegger, S., 01.07.2023, In: Corporate Social Responsibility and Environmental Management. 30, 4, p. 1753-1769 17 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  22. Published

    Path dependence of accountants: Why are they not involved in corporate sustainability?

    Wenzig, J., Nuzum, A-K. & Schaltegger, S., 09.2023, In: Business Strategy and the Environment. 32, 6, p. 2662-2683 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  23. Published

    Individual change agents for corporate sustainability transformation: a systematic literature review

    Buhr, M., Harms, D. & Schaltegger, S., 01.12.2023, In: Benchmarking: An International Journal. 30, 10, p. 4221–4247 27 p.

    Research output: Journal contributionsScientific review articlesResearch