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Sustainability Accounting, Performance Management & Finance

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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.

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  1. Journal articles › Research › Peer-reviewed
  2. Published

    The Relationship of Environmental and Economic Performance at the Firm Level: A Review of Empirical Studies in Europe and Methodological Comments

    Wagner, M. & Wehrmeyer, W., 01.01.2002, In: European Environment. 12, 3, p. 149-159 11 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  3. Published

    The Sustainability Balanced Scorecard: Linking Sustainability Management to Business Strategy

    Figge, F., Hahn, T., Schaltegger, S. & Wagner, M., 09.2002, In: Business Strategy and the Environment. 11, 5, p. 269-284 16 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  4. Published

    The Sustainability Balanced Scorecard as a Framework for Eco-Efficiency Analysis

    Möller, A. & Schaltegger, S., 09.2005, In: Journal of Industrial Ecology. 9, 4, p. 73-83 11 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  5. Published

    The Sustainability Balanced Scorecard: A Systematic Review of Architectures

    Hansen, E. G. & Schaltegger, S., 01.01.2016, In: Journal of Business Ethics. 133, 2, p. 193-221 29 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  6. Published

    Toward “hardened” accountability? Analyzing the European Union's hybrid transnational governance in timber and biofuel supply chains

    Moser, C. & Leipold, S., 01.2021, In: Regulation & Governance. 15, 1, p. 115-132 18 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  7. Published

    Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools

    Burrit, R. L., Hahn, T. & Schaltegger, S., 07.2002, In: Australian Accounting Review. 12, 27, p. 39-50 12 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  8. Published

    Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting

    Schaltegger, S., 15.12.2020, In: Journal of Accounting and Organizational Change. 16, 4, p. 613-619 7 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  9. Published

    Unternehmerische Nachhaltigkeit als Treiber von Unternehmenserfolg und Strukturwandel

    Schaltegger, S., 2010, In: Wirtschaftspolitische Blätter. 57, 4, p. 495-503 9 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  10. Published

    Verbund-Simulation - Strategic Planning and Optimization of Integrated Production Networks

    Viere, T., Bruenner, H. & Hedemann, J., 04.2010, In: Chemical Engineering & Technology. 33, 4, p. 582-588 7 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  11. Published

    Wer berichtet, wird besser

    Schaltegger, S. & Qian, W., 2018, In: Controlling & Management Review. 62, 1, p. 48-51 4 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  12. Published

    Wohin führt die Entwicklung der Analysemethoden für nachhaltige Finanzdienstleistungen?

    Schaltegger, S. & Figge, F., 01.06.2000, In: GAIA. 9, 2, p. 122-127 6 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  13. Journal articles › Transfer › Not peer-reviewed
  14. Published

    Accounting for Sustainable Aviation

    Burritt, R., Schaltegger, S. & Tingey-Holyoak, J., 2011, In: Charter. 82, September, p. 22-23 2 p.

    Research output: Journal contributions › Journal articles › Transfer

  15. Published

    Eco-Control para la Gestión Ambiental: Una Herramienta de Gestión Ambiental para Aplicar las Normas Actuales de Gestión Ambiental (ISO 14001 y EMAS)

    Schaltegger, S. & Sturm, A., 1996, In: Estudios de Información y Control de Gestión. 1, p. 125-150 26 p.

    Research output: Journal contributions › Journal articles › Transfer

  16. Published

    Industrielles Öko-Controlling

    Schaltegger, S., 1994, In: Textilveredlung. 29, 12, p. 367-371 5 p.

    Research output: Journal contributions › Journal articles › Transfer

  17. Published

    Mit Öko-Controlling zur Öko-Effizienz

    Schaltegger, S., 1996, In: Ökologische Briefe. 2, p. 4 1 p.

    Research output: Journal contributions › Journal articles › Transfer

  18. Published

    Öko-Controlling als ökonomisch- ökologisches Führungsinstrument

    Schaltegger, S. & Sturm, A., 1992, In: IO-Management. 61, 6, p. 71-75 5 p.

    Research output: Journal contributions › Journal articles › Transfer

  19. Published

    Öko-Controlling für das Firmenareal

    Buser, H. & Schaltegger, S., 1995, In: IO-Management. 64, 5, p. 77-82 6 p.

    Research output: Journal contributions › Journal articles › Transfer

  20. Published

    Schreibt Ihr Unternehmen auch "grüne" Zahlen? Öko-Controlling in der betrieblichen Praxis

    Schaltegger, S., 1997, In: Gablers Magazin. 1, p. 12-15 4 p.

    Research output: Journal contributions › Journal articles › Transfer

  21. Published

    Sustainable Development Funds: Development of Concepts and Assessment Approaches since the 70ies

    Schaltegger, S. & Figge, F., 2000, In: Information der Internationalen Treuhand AG Basel, Genf, Zürich. 108, p. 32-42 11 p.

    Research output: Journal contributions › Journal articles › Transfer

  22. Published

    Wie sich Verantwortung auszahlt

    Schaltegger, S., 2010, In: Vis-à-vis. 3, p. 9-14 6 p.

    Research output: Journal contributions › Journal articles › Transfer

  23. Other (editorial matter etc.) › Research
  24. Published

    Accounting for Sustainability in Production and Supply Chains: Editorial

    Burritt, R. & Schaltegger, S., 01.12.2014, In: The British Accounting Review. 46, 4, p. 323-326 4 p.

    Research output: Journal contributions › Other (editorial matter etc.) › Research

  25. Published

    Climate Costs and Benefits: New Challenges for Corporate Accounting and Management. Call for Papers.

    Schaltegger, S., Csutora, M. & Huisingh, D., 2011, In: Journal of Cleaner Production. 19, 9-10, p. 1141-1143 3 p.

    Research output: Journal contributions › Other (editorial matter etc.) › Research

  26. 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 contributions › Other (editorial matter etc.) › Research

  27. Published

    Innovative Measurement for Corporate Sustainability: Editorial

    Álvarez-Etxeberria, I., Ortas, E. & Schaltegger, S., 01.03.2017, In: Sustainable Development. 25 , 2, p. 111-112 2 p.

    Research output: Journal contributions › Other (editorial matter etc.) › Research

  28. Other (editorial matter etc.) › Transfer
  29. Published

    Von Kaffeebohnen, Maulbeerbäumen und Reismühlen: ein Forschungs- und Entwicklungsprojekt in Südostasien

    Herzig, C., Schaltegger, S. & Viere, T., 2005, In: Campus Courier. 3

    Research output: Journal contributions › Other (editorial matter etc.) › Transfer

  30. Scientific review articles › Research
  31. Published

    20 years of performance measurement in sustainable supply chain management: What has been achieved?

    Beske-Janssen, P., Johnson, M. & Schaltegger, S., 14.09.2015, In: Supply Chain Management. 20, 6, p. 664-680 17 p.

    Research output: Journal contributions › Scientific review articles › Research

  32. 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 contributions › Scientific review articles › Research

  33. Published

    Paying Attention to Environmental Pay-Offs: The Case of an Indonesian Textile Manufacturer

    Schaltegger, S., Viere, T. & Zvezdov, D., 07.2012, In: International Journal of Global Environmental Issues. 12, 1, p. 56-75 20 p.

    Research output: Journal contributions › Scientific review articles › Research

  34. Published

    Setting the research agenda for measuring sustainability performance: systematic application of the world café method

    Silva, S. L. & Günther, E., 18.09.2018, In: Sustainability Accounting, Management and Policy Journal. 9, 4, p. 455-469 15 p.

    Research output: Journal contributions › Scientific review articles › Research

  35. Published

    Stakeholder expectations on sustainability performance measurement and assessment: A systematic literature review

    Silva, S. L., Nuzum, A-K. & Schaltegger, S., 20.04.2019, In: Journal of Cleaner Production. 217, p. 204-215 12 p.

    Research output: Journal contributions › Scientific review articles › Research

  36. 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 contributions › Scientific review articles › Research

  37. Project reports › Research
  38. Published

    Integration von Nachhaltigkeit in das Controlling: Praxisleitfaden für Unternehmen 2020

    Nuzum, A-K., Petersen, H., Lühn, M., Wenzig, J. & Schaltegger, S., 2020, 19 p.

    Research output: Working paper › Project reports › Research

  39. 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 paper › Project reports › Research

  40. Research communication reports › Transfer
  41. Published

    The Myth of Bankability: Definition and Management in the Context of Photovoltaic Project Financing in Germany

    Hampl, N., Lüdeke-Freund, F., Flink, C., Olbert, S. & Ade, V., 2011, München: Goetzpartners & COLEXON, 27 p.

    Research output: Working paper › Research communication reports › Transfer

  42. Working papers › Research
  43. Published

    A Cash Flow Based Analysis of Government Finance: How Well Balanced Is the Locationholders' Budget?

    Schaltegger, S., 1999, Basel: Wirtschaftswissenschaftliches Zentrum (WWZ) der Universität Basel, p. 1-16, 16 p. (WWZ-Discussion Paper ; no. 9904).

    Research output: Working paper › Working papers

  44. Published

    Ansatzpunkte zur Integration von Umweltaspekten in die „Balanced Scorecard“

    Deegen, T., 01.2001, Lüneburg: Centre for Sustainability Management, 116 p.

    Research output: Working paper › Working papers

  45. Published

    A Review of Empirical Studies Concerning the Relationship Between Environmental and Economic Performance: What Does the Evidence Tell Us?

    Wagner, M., 08.2001, Lüneburg: Centre for Sustainability Management, 52 p.

    Research output: Working paper › Working papers

  46. Published

    Biodiversität richtig managen: Effizientes Portfoliomanagement als effektiver Artenschutz.

    Figge, F., 2001, Lüneburg: Centre for Sustainability Management, 34 p.

    Research output: Working paper › Working papers

  47. Published

    Carbon Management Accounting: Practice in Leading German Companies. Discussion Paper

    Burritt, R., Schaltegger, S. & Zvezdov, D., 2010, Lüneburg: Centre for Sustainability Management, 37 p.

    Research output: Working paper › Working papers

  48. Published

    Conceptualising the Assessment of Eco-Innovation Performance: A Theory Based Framework for Deriving Eco-Innovation Key Performance Indicators and Drivers (EI-KPIs).

    Esders, M., 2008, 1. ed., Lüneburg: Centre for Sustainability Management.

    Research output: Working paper › Working papers

  49. Published

    Der Handabdruck: Ein Ansatz zur Messung positiver Nachhaltigkeitswirkung von Produkten. Stand und Ausblick: Arbeitspapier Nr. 2 im Rahmen des Projekts "Der Handabdruck: ein komplementäres Maß positiver Nachhaltigkeitswirkung von Produkten"

    Beckmann, J., Eberle, U., Eisenhauer, P., Hahn, R., Hermann, C., Kühnen, M., Schaltegger, S., Schmid, M. & Silva, S. L., 2017, Lüneburg: Centre for Sustainability Management, 28 p. (Arbeitspapier Handabdruck; no. 2).

    Research output: Working paper › Working papers

  50. Published

    Developing Carbon Accounting: Between Driving Carbon Reductions and Complying with a Carbon Reporting Standard

    Gibassier, D. & Schaltegger, S., 2013, Lüneburg: Centre for Sustainability Management, 25 p.

    Research output: Working paper › Working papers

  51. Published

    Die kooperative Begrenzung globaler Umweltrisiken am Beispiel der Diskontierung in der neoklassischen und ökologischen Ökonomie: Eine nachhaltigkeitsökonomische Analyse

    Wagner, M., 2013, Lüneburg: Centre for Sustainability Management, 17 p.

    Research output: Working paper › Working papers

  52. Published

    Eco-Efficiency in Corporate Budgeting

    Burritt, R. & Schaltegger, S., 2001, Lüneburg: Centre for Sustainability Management, 29 p.

    Research output: Working paper › Working papers

  53. Published

    Economics of Life Cycle Assessment: Inefficiency of the Present Approach

    Schaltegger, S., 1995, Basel: Wirtschaftswissenschaftliches Zentrum (WWZ) der Universität Basel, 11 p. (WWZ-Discussion Paper; no. 9515).

    Research output: Working paper › Working papers

  54. Published

    Environmental Management Accounting: Overview and Main Approaches

    Schaltegger, S., Hahn, T. & Burritt, R., 2000, Lüneburg: Centre for Sustainability Management, 14 p.

    Research output: Working paper › Working papers

  55. Published

    Environmental Management Accounting: A Bibliometric Literature Review

    Schaltegger, S., Gibassier, D. & Zvezdov, D., 2011, Lüneburg: Centre for Sustainability Management, 36 p.

    Research output: Working paper › Working papers

  56. Published

    Environmental Shareholder Value Matrix: Konzeption, Anwendung und Berechnung

    Figge, F. & Hahn, T., 12.2002, Lüneburg: Centre for Sustainability Management, 19 p.

    Research output: Working paper › Working papers

  57. Published

    Ertrags-/Risikooptimierung von Nachhaltigkeitsfonds: eine konzeptionelle und empirische Untersuchung

    Peylo, B. T., 04.2008, Lüneburg: Centre for Sustainability Management, 174 p.

    Research output: Working paper › Working papers

  58. Published

    Finanzmärkte als Treiber des betrieblichen Umweltmanagements?

    Schaltegger, S. & Figge, F., 1999, Sandvika: BI Norwegian School of Management, 13 p. (Arbeidsnotat; vol. 10/1999)(Working paper; vol. 10/1999).

    Research output: Working paper › Working papers

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