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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. Published

    The Effect of Corporate Environmental Strategy Choice and Environmental Performance on Competitiveness and Economic Performance: An Empirical Study of EU Manufacturing

    Wagner, M. & Schaltegger, S., 10.2004, In: European Management Journal. 22, 5, p. 557-572 16 p.

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

  2. Published

    The Discipline of Environmental Management Accounting (EMA): A Bibliometric Literature Review

    Schaltegger, S., Gibassier, D. & Zvezdov, D., 2013, EMAN - EU 2013 Conference MATERIAL FLOW COST A CCOUNTING: CONFERENCE PROCEED INGS. Guenther, E. & Bergmann, A. (eds.). Dresden: TU Dresden, Faculty of Business and Economics, p. 1-5 5 p.

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  3. Published

    The “Business Case for Sustainability” Concept: A Short Introduction

    Schaltegger, S. & Lüdeke-Freund, F., 2012, Lüneburg: Centre for Sustainability Management, 12 p.

    Research output: Working paper › Working papers

  4. Published

    Tapping Environmental Accounting Potentials of Beer Brewing: Information Needs for Successful Cleaner Production

    Schaltegger, S., Viere, T. & Zvezdov, D., 07.2012, In: Journal of Cleaner Production. 29-30, p. 1-10 10 p.

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

  5. Published

    Systematisierung ökonomischer Risiken durch globale Umweltprobleme

    Figge, F., 1997, In: Zeitschrift für angewandte Umweltforschung. 10, 2, p. 256-266 11 p.

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

  6. Published

    Sustainable Value Added: Measuring Corporate Contributions to Sustainability Beyond Eco-Efficiency

    Figge, F. & Hahn, T., 20.02.2004, In: Ecological Economics. 48, 2, p. 173-187 15 p.

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

  7. Published

    Sustainable Value Added: Measuring Corporate Sustainable Performance beyond Eco-Efficiency

    Figge, F. & Hahn, T., 2001, Lüneburg: Centre for Sustainability Management, 14 p.

    Research output: Working paper › Working papers

  8. Published

    Sustainable Value Added: Measuring Corporate Sustainable Performance Beyond Eco-Efficiency

    Figge, F. & Hahn, T., 04.2002, 2., rev. ed ed., Lüneburg: Centre for Sustainability Management, 34 p.

    Research output: Working paper › Working papers

  9. Published

    Sustainable Supply Chain Management and Environmental Management Accounting

    Burritt, R., Schaltegger, S., Bennett, M., Pohjola, T. & Csutora, M., 2011, Environmental Management Accounting and Supply Chain Management. Burritt, R., Schaltegger, S., Bennett, M., Pohjola, T. & Csutora, M. (eds.). Dordrecht: Springer, p. 3-20 18 p. (Eco-efficiency in industry and science; no. 27).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  10. Published

    Sustainable Finance

    Figge, F., Schaltegger, S. & Hahn, T., 2002, Hagen: FernUniversität in Hagen.

    Research output: Books and anthologies › Compendium/lecture notes › Education

  11. 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 contributions › Journal articles › Research › peer-review

  12. Published

    Sustainable Development Funds: Progress since the 1970s

    Schaltegger, S. & Figge, F., 2001, Sustainable banking: the greening of finance. Bouma, J. J., Jeucken, M. & Klinkers, L. (eds.). Sheffield: Greenleaf Publishing, p. 203-210 8 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

  13. 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

  14. Published

    Sustainable Development: Special Issue: Innovative measurement approaches for corporate sustainability

    Álvarez-Etxeberria, I. (ed.), Ortas, E. (ed.) & Schaltegger, S. (ed.), 2017, Bradford, West Yorkshire: John Wiley & Sons Ltd. 55 p. (Sustainable Development; vol. 25, no. 2)

    Research output: Books and anthologies › Special Journal issue › Research

  15. Published

    Sustainability Performance and Business Competitiveness

    Wagner, M. (ed.) & Schaltegger, S. (ed.), 2003, greener management international.

    Research output: Books and anthologies › Special Journal issue › Research

  16. Published

    Sustainability-Oriented Business Model Assessment—A Conceptual Foundation

    Lüdeke-Freund, F., Freudenreich, B., Schaltegger, S., Saviuc, I. & Stock, M., 2017, Analytics, Innovation, and Excellence-Driven Enterprise Sustainability. Carayannis, E. G. & Sindakis, S. (eds.). New York: Palgrave Macmillan, p. 169-206 38 p. (Palgrave studies in democracy, innovation, and entrepreneurship for growth).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  17. Published

    Sustainability Management Control

    Schaltegger, S. & Burritt, R., 2011, Accounting for Climate Change - What and how to measure: EMAN-EU 2011 Conference, Proceedings. Csutora, M. & Kerekes, S. (eds.). p. 7-15 9 p.

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  18. Published

    Sustainability Management Control

    Schaltegger, S., 2011, Environmental Management Accounting and Supply Chain Management. Burritt, R., Schaltegger, S., Bennett, M., Pohjola, T. & Csutora, M. (eds.). Dordrecht: Springer, p. 337-352 15 p. (Eco-Efficiency in Industry and Science (ECOE); no. 27).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  19. Published

    Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals

    Christ, K. L., Dijkstra-Silva, S., Burritt, R. & Schaltegger, S., 25.04.2024, In: Meditari Accountancy Research. 32, 3, p. 923-944 22 p.

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

  20. 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 contributions › Journal articles › Research › peer-review

  21. Published

    Sustainability, Innovation and Information Technology as Sources of Value Generation

    Hack, S., 2011, In: Journal of Management and Financial Sciences. IV, 5, p. 16-35 17 p.

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

  22. 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 contributions › Journal articles › Research › peer-review

  23. Published

    Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance: A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

    Schaltegger, S., 08.2013, In: Accounting Education: an international journal. 22, 4, p. 385-387 3 p.

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

  24. Published

    Sustainability Business Cases or Low Hanging Fruit? Environmental Management Accounting Applications in South-East Asia

    Viere, T., Schaltegger, S., Herzig, C. & Burritt, R. L., 2006, Environmental management accounting and cleaner production; abstracts: Environmental Management Accounting Network 9th annual conference ; Graz Austria, 2006. Schnitzer, H. & Jasch, C. (eds.). Verlag Technische Universität Graz, p. 47 1 p.

    Research output: Contributions to collected editions/works › Published abstract in conference proceedings › Research

  25. Published

    Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?

    Hansen, E. G. & Schaltegger, S., 01.07.2018, In: Journal of Business Ethics. 150, 4, p. 937-952 16 p.

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

  26. Published

    Sustainability Balanced Scorecard: Unternehmerische Steuerung von Nachhaltigkeitsaspekten

    Schaltegger, S., 2004, In: Controlling. 16, 8/9, p. 511-516 6 p.

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

  27. Published

    Sustainability Balanced Scorecard: von der Theorie zur Umsetzung

    Hahn, T. & Wagner, M., 09.2001, Lüneburg: Centre for Sustainability Management, 18 p.

    Research output: Working paper › Working papers

  28. Published

    Sustainability Balanced Scorecard: Wertorientiertes Nachhaltigkeitsmanagement mit der Balanced Scorecard

    Figge, F., Hahn, T., Schaltegger, S. & Wagner, M., 04.2001, Lüneburg: Centre for Sustainability Management, 67 p.

    Research output: Working paper › Working papers

  29. Published

    Sustainability as a Fundamental Challenge for Management Accountants

    Schaltegger, S., 01.09.2017, The Role of the Management Accountant: Local Variations and Global Influences. Goretzki, L. & Strauss, E. (eds.). London: Routledge Taylor & Francis Group, p. 274-291 18 p. (Routledge studies in accounting; vol. 26).

    Research output: Contributions to collected editions/works › Chapter › peer-review

  30. Published

    Sustainability as a Driver for Corporate Economic Success: Consequences for the Development of Sustainability Management Control

    Schaltegger, S., 03.2010, Lüneburg: Centre for Sustainability Management, 15 p.

    Research output: Working paper › Working papers

  31. Published

    Sustainability as a Driver for Corporate Economic Success: Consequences for the Development of Sustainability Management Control

    Schaltegger, S., 01.06.2011, In: Society and Economy. 33, 1, p. 15-28 14 p.

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

  32. Published

    Sustainability and management control. Exploring and theorizing control patterns in large European firms

    Crutzen, N., Zvezdov, D. & Schaltegger, S., 01.02.2017, In: Journal of Cleaner Production. 143, p. 1291-1301 11 p.

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

  33. Published

    Sustainability Accounting for the Industrial Use of Biomass

    Schaltegger, S. (ed.) & Burritt, R. (ed.), 2012, Emerald Publishing Limited. 169 p. (Sustainability Accounting, Management and Policy Journal; vol. 3, no. 2)

    Research output: Books and anthologies › Special Journal issue › Research

  34. Published

    Sustainability Accounting for Companies: Catchphrase or Decision Support for Business Leaders?

    Schaltegger, S. & Burritt, R., 10.2010, In: Journal of World Business. 45, 4, p. 375-384 10 p.

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

  35. Published

    Sustainability Accounting and Reporting: Development, Linkages and Reflection: An Introduction

    Schaltegger, S., Bennett, M. & Burritt, R., 2006, Sustainability Accounting and Reporting. Schaltegger, S., Bennett, M. & Burritt, R. (eds.). Dordrecht: Springer Science+Business Media, p. 1-33 33 p. (Eco-Efficiency in industry and science; vol. 21).

    Research output: Contributions to collected editions/works › Chapter › peer-review

  36. Published

    Sustainability Accounting and Reporting

    Schaltegger, S. (ed.), Bennett, M. (ed.) & Burritt, R. (ed.), 01.01.2006, Dordrecht: Springer. 715 p. (Eco-efficiency in industry and science; vol. 21)

    Research output: Books and anthologies › Book

  37. Published

    Sustainability Accounting and Reporting: Fad or Trend?

    Burritt, R. & Schaltegger, S., 21.09.2010, In: Accounting, Auditing & Accountability Journal. 23, 7, p. 829-846 18 p.

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

  38. Published

    Sustainability Accounting and Reporting

    Schaltegger, S. (ed.), 2004, Lüneburg: Centre for Sustainability Management. 12 p. (CSM-Newsletter; vol. 2/2004)

    Research output: Books and anthologies › Special Journal issue › Transfer

  39. Published

    Sustainability Accounting

    Zvezdov, D. & Schaltegger, S., 2013, Encyclopedia of Corporate Social Responsibility. Idowu, S. O., Capaldi, N., Zu, L. & Das Gupta, A. (eds.). Heidelberg, New York: Springer, p. 2363-2370 8 p.

    Research output: Contributions to collected editions/works › Articles for encyclopedia › Research

  40. Published

    Sustainability Accounting

    Schaltegger, S. (ed.) & Burritt, R. (ed.), 2006, John Wiley & Sons Ltd. 70 p. (Business Strategy and the Environment; vol. 15, no. 5)

    Research output: Books and anthologies › Special Journal issue › Research

  41. Published

    Supply Chain Information in Environmental Management Accounting: the Case of a Vietnamese Coffee Exporter

    Viere, T., Schaltegger, S. & Enden, J., 31.12.2007, In: Issues in Social and Environmental Accounting. 1, 2, p. 296-310 15 p.

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

  42. Published

    Success Factors of Biofuel Feedstock Investments: An Empirical Analysis Applying Resource-Based Theory

    Lüdeke-Freund, F. & Kügemann, M., 2012, Sustainability: Enabling a Transdisciplinary Approach: Abstract band. Heinrichs, H. (ed.). Centre for Sustainability Management, p. 40 1 p.

    Research output: Contributions to collected editions/works › Published abstract in conference proceedings › Research › peer-review

  43. Published

    Strategisch fundiertes Nachhaltigkeitscontrolling – Konzeption und Umsetzung in der Praxis

    Schaltegger, S. & Zvezdov, D., 2012, Nachhaltigkeitscontrolling - Konzepte, Instrumente und Fallbeispiele für die Umsetzung. Gleich, R., Bartels, P. & Breisig, V. (eds.). Freiburg: Haufe Mediengruppe, p. 45-66 22 p. (Der Controlling-Berater; no. 21).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer › peer-review

  44. Published

    Strategic Management and Measurement of Corporate Pollution: Ecological Accounting: A Strategic Approach for Environmental Assessment

    Schaltegger, S., 1993, Minnesota: Strategic Management Research Center, (Study of Strategic Management Research Centre; no. 183).

    Research output: Working paper › Working papers

  45. Published

    Stakeholder Value Matrix: die Verbindung zwischen Shareholder Value und Stakeholder Value

    Figge, F., 05.2002, Lüneburg: Centre for Sustainability Management, 17 p.

    Research output: Working paper › Working papers

  46. Published

    Stakeholder Value. Konzept und Messung

    Figge, F. & Schaltegger, S., 2002, Betriebliches Umweltmanagement: Loseblattsammlung. Düsseldorf: Symposion Publishing, p. 1-34 34 p. (Betriebliches Umweltmanagement ).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

  47. Published

    Stakeholder Value: Konzept und Messung

    Figge, F. & Schaltegger, S., 2004, Ökologie und shareholder value - (k)ein Widerspruch?. Schneider, G. (ed.). Zürich: Rüegger Verlag, p. 55-77 23 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  48. 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

  49. 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 anthologies › Special Journal issue › Research

  50. Published

    Sozio-Controlling

    Dubielzig, F., 2010, Summa cum laude 2008: Wirtschaftswissenschaften. Pantz, K. (ed.). Darmstadt: Roter Fleck Verlag, p. 202-203 2 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

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