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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

    Moving beyond “the” business case: How to make corporate sustainability work

    Busch, T., Barnett, M. L., Burritt, R. L., Cashore, B. W., Freeman, R. E., Henriques, I., Husted, B. W., Panwar, R., Pinkse, J., Schaltegger, S. & York, J., 02.2024, In: Business Strategy and the Environment. 33, 2, p. 776-787 12 p.

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

  2. Published

    Motivations, Barriers, and Incentives for Adopting Environmental Management (Cost) Accounting and Related Guidelines: A Study of the Republic of Korea

    Lee, K-H., 01.2011, In: Corporate Social Responsibility and Environmental Management. 18, 1, p. 39-49 11 p.

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

  3. 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

  4. Published

    Methodische Behandlung interner Materialkreisläufe in der Materialflusskostenrechnung

    Viere, T., Möller, A. & Schmidt, M., 12.2010, In: Umweltwirtschaftsforum. 18, 3-4, p. 203-208 6 p.

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

  5. Published

    Methodik der ökologischen Rechnungslegung in Unternehmen: Forschungsbeitrag und Anleitung für den Praxisgebrauch.

    Schaltegger, S. & Sturm, A., 1992, Basel: Wirtschaftswissenschaftliches Zentrum (WWZ) der Universität Basel, 38 p. (WWZ-Studie; no. 33).

    Research output: Working paper › Working papers

  6. Published

    Methoden zur Evaluation der Nachhaltigkeit von Unternehmen: Kategorisierung und Analyse ihrer Stakeholderorientierung

    Kim, K., 12.2002, Lüneburg: Centre for Sustainability Management, 58 p.

    Research output: Working paper › Working papers

  7. Published

    Messung und Steuerung unternehmerischer Nachhaltigkeit

    Schaltegger, S., 2013, 3. Jahrbuch Nachhaltige Ökonomie: Im Brennpunkt: Nachhaltigkeitsmanagement . Rogall, H. (ed.). Marburg: Metropolis Verlag, p. 285-305 21 p. (Jahrbuch nachhaltige Ökonomie ; vol. 3.2013/14).

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

  8. Published

    Measuring the Impacts of NGO Partnerships: The Corporate and Societal Benefits of Community Involvement

    Hansen, E. G. & Spitzeck, H., 08.2011, In: Corporate Governance. 11, 4, p. 415-426 12 p.

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

  9. Published

    Measuring positive sustainability - A systematic literature review

    Silva, S. L., Beske-Janssen, P. & Schaltegger, S., 2016, 20th EMAN Conference: Two Decades of Corporate Environmental and Sustainability Accounting - What has been achieved?; Proceedings of the 20th Conference of the Environmental and Sustainability Management Accounting Network (EMAN), Lüneburg, 2016. Schaltegger, S. (ed.). Lüneburg: Centre for Sustainability Management, p. 226-227 2 p.

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

  10. Published

    Measuring Environmental Sustainability: Concepts, Guidelines & Perspectives

    Hörisch, J., 2011, 1 ed. München: Akademische Verlagsgemeinschaft . 136 p.

    Research output: Books and anthologies › Monographs › Research

  11. Published

    Measuring and Communicating Corporate Sustainability

    Zvezdov, D. (ed.), 2010, Lüneburg: Centre for Sustainability Management. 19 p. (CSM-Newsletter; vol. 1/2010)

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

  12. Published

    Materials and Energy Accounting

    Burritt, R., Christ, K. & Schaltegger, S., 31.03.2021, Routledge Handbook of Environmental Accounting. Bebbington, J., Larrinaga, C., O'Dwyer, B. & Thomson, I. (eds.). London: Routledge Taylor & Francis Group, p. 207-223 17 p.

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

  13. Published

    Marktorientiertes Nachhaltigkeitscontrolling

    Schaltegger, S., 2014, Sustainable Marketing Management: Grundlagen und Cases. Meffert, H., Kenning, P. & Kirchgeorg, M. (eds.). Wiesbaden: Gabler Verlag, p. 271-287 17 p.

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

  14. Published

    Mapping the Links of Corporate Sustainability: Sustainability Balanced Scorecards as a Tool for Sustainability Performance Measurement and Management

    Wagner, M. & Schaltegger, S., 08.09.2017, Managing the Business Case for Sustainability: The Integration of Social, Environmental and Economic Performance. Schaltegger, S. & Wagner, M. (eds.). Sheffield: Greenleaf Publishing, p. 108-126 21 p.

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

  15. Published

    Managing the Business Case for Sustainability: The Integration of Social, Environmental and Economic Performance

    Schaltegger, S. (ed.) & Wagner, M. (ed.), 2006, Sheffield: Greenleaf Publishing. 625 p.

    Research output: Books and anthologies › Collected editions and anthologies › Research

  16. Published

    Managing Sustainability Performance Measurement and Reporting in an Integrated Manner: Sustainability Accounting as the Link Between the Sustainability Balanced Scorecard and Sustainability Reporting

    Schaltegger, S. & Wagner, M., 2006, Sustainability Accounting and Reporting. Schaltegger, S., Bennett, M. & Burritt, R. (eds.). Dordrecht: Springer Science+Business Media, p. 681-697 17 p. (Eco-Efficiency in industry and science; vol. 21).

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

  17. Published

    Managing Supplier Requirements with HSE Accounting: The Case of the Mechanical Engineering Company Bisma Jaya, Indonesia

    Schaltegger, S. & Herzig, C., 2011, In: Social and Environmental Accountability Journal. 5, 1/2, p. 82-105 24 p.

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

  18. Published

    Managing Eco-efficiency Development for Sustainability: An Investigation of Top Carbon Polluters in Australia

    Qian, W., Kaur, A. & Schaltegger, S., 2018, Accounting for Sustainability : Asia Pacific Perspectives. Lee, K-H. & Schaltegger, S. (eds.). Cham: Springer International Publishing AG, p. 103-124 22 p. (Eco-efficiency in industry and science; vol. 33).

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

  19. Published

    Managing and Measuring the Business Case for Sustainability: Capturing the Relationship between Sustainability Performance, Business Competitiveness and Economic Performance

    Schaltegger, S. & Wagner, M., 08.09.2017, Managing the Business Case for Sustainability: The Integration of Social, Environmental and Economic Performance. Schaltegger, S. & Wagner, M. (eds.). Sheffield: Greenleaf Publishing, p. 1-27 27 p.

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

  21. Published

    Managerial Eco-Control in Manufacturing and Process Industries

    Schaltegger, S. & Sturm, A., 1996, In: Greener Management International. 13, 1, p. 78-91 4 p.

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

  22. Published

    Management unternehmerischer Nachhaltigkeitsleistung: die Sustainability Balanced Scorecard zur Integration wirtschaftlicher, ökologischer und sozialer Verantwortung

    Schaltegger, S. & Wagner, M., 2006, Bausteine einer nachhaltigkeitsorientierten Betriebswirtschaftslehre: Festschrift zum 70. Geburtstag von Eberhard Seidel. Göllinger, T. (ed.). Marburg: Metropolis Verlag für Ökonomie, p. 157-176 20 p.

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

  23. Published

    Management Roles and Sustainability Information: Exploring corporate practice

    Schaltegger, S., Burritt, R., Zvezdov, D., Hörisch, J. & Tingey-Holyoak, J., 01.12.2015, In: Australian Accounting Review. 25, 4, p. 328-345 18 p.

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

  24. Published

    Management klimarelevanter Reportinginformationen: Eine explorative Untersuchung in deutschen Unternehmen

    Schaltegger, S. & Zvezdov, D., 2011, In: Zeitschrift für Controlling & Management. 55, 2, p. 92-96 5 p.

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

  25. Published

    Management in neuem Licht

    Figge, F. & Horst, D., 2002, In: UmweltMagazin. 3, p. 42-44 3 p.

    Research output: Journal contributions › Journal articles › Research

  26. Published

    Management der betrieblichen Ressourceneffizienz: die Balanced Scorecard als Konzept für die ganzheitliche Betrachtung von Stoff- und Energieströmen in Organisationen

    Möller, A. & Schaltegger, S., 2006, In: Umweltwirtschaftsforum. 14, 4, p. 13-18 6 p.

    Research output: Journal contributions › Journal articles › Research

  27. Published

    Management Control for Sustainability: Exploring patterns in Large European Firms

    Crutzen, N., Zvezdov, D. & Schaltegger, S., 2013, EMAN-EU 2013 conference on Material Flow Cost Accounting: Conference Proceedings. Guenther, E. & Bergmann, A. (eds.). TU Dresden, Faculty of Business and Economics, p. 17-21 5 p.

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

  28. Published

    Lohnt sich Nachhaltigkeitsmanagement? Mindsets, "business cases" und Strategie

    Schaltegger, S., 2017, CSR und Strategisches Management: Wie man mit Nachhaltigkeit langfristig im Wettbewerb gewinnt. Wunder, T. (ed.). Heidelberg: Gabler Verlag, p. 81-92 12 p. (Management-Reihe Corporate Social Responsibility).

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

  29. Published

    Linking Sustainability-related Stakeholder Feedback to Corporate Sustainability Performance: An Empirical Analysis of Stakeholder Dialogues

    Hörisch, J., Schaltegger, S. & Windolph, S. E., 2015, In: International Journal of Business Environment. 7, 2, p. 200-218 19 p.

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

  30. Published

    Linking Environmental Management Accounting: A Reflection on (Missing) Links to Sustainability and Planetary Boundaries

    Schaltegger, S., 02.01.2018, In: Social and Environmental Accountability Journal. 38, 1, p. 19-29 11 p.

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

  31. Published

    Life Cycle Assessment (LCA): Quo Vadis?

    Schaltegger, S. (ed.), 1996, Basel: Birkhäuser Verlag GmbH. 187 p.

    Research output: Books and anthologies › Collected editions and anthologies › Research

  32. Published

    Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study

    Viere, T., von Enden, J. & Schaltegger, S., 2011, Environmental Management Accounting and Supply Chain Management. Burritt, R., Schaltegger, S., Bennett, M., Pohjola, T. & Csutora, M. (eds.). Dordrecht: Springer, p. 23-40 18 p.

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

  33. Published

    Koordiniertes Ökobilanzieren im KOPÖ

    Schaltegger, S., 01.07.1994, In: GAIA. 3, 4, p. 187 1 p.

    Research output: Journal contributions › Comments / Debate / Reports › Transfer

  34. Published

    Konzeption und Praxis des Nachhaltigkeitscontrollings: Ansatzpunkte in großen deutschen Unternehmen

    Schaltegger, S. & Zvezdov, D., 08.2011, In: Controlling. 23, 8/9, p. 430-435 6 p.

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

  35. Published

    Können wir es uns leisten, nachhaltig zu wirtschaften?

    Schaltegger, S., 2013, Gesichter der Nachhaltigkeit. Hildebrandt, A. & Schwiezer, H. (eds.). Heidelberg: ABC Verlag, p. 284-285 2 p.

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

  36. Published

    Journal of Cleaner Production. Special Volume: The Integration of Corporate Sustainability Assessment, Management Accounting, Control, and Reporting

    Maas, K. (ed.), Schaltegger, S. (ed.) & Crutzen, N. (ed.), 10.11.2016, Elsevier B.V. 249 p. (Journal of Cleaner Production; vol. 136 , no. Part A)

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

  37. Published

    Issues and Research Opportunities in Environmental Accounting

    Schaltegger, S. & Stinson, C. H., 1994, Basel: Wirtschaftswissenschaftliches Zentrum (WWZ) der Universität Basel, p. 1-20, 20 p. (WWZ-Discussion Paper; no. 9423).

    Research output: Working paper › Working papers

  38. Published

    Is Environmental Manage­ment Accounting a Discipline? A Bibliometric Literature Review

    Schaltegger, S., Gibassier, D. & Zvezdov, D., 01.12.2013, In: Meditari Accountancy Research. 21, 1, p. 4-31 28 p.

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

  39. Published

    Investitionen in Biokraftstoffprojekte: Herausforderungen des "Generationenwechsels"

    Kügemann, M., Hampl, N. & Lüdeke-Freund, F., 2014, Biokraftstoffe und Biokraftstoffprojekte: Rechtliche, technische und wirtschaftliche Aspekte. Böttcher, J., Hampl, N., Kügemann, M. & Lüdeke-Freund, F. (eds.). Berlin & Heidelberg: Gabler Verlag, p. 109-137 29 p.

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

  40. Published

    Integrative Management of Sustainability Performance, Measurement and Reporting

    Schaltegger, S. & Wagner, M., 19.06.2006, In: International Journal of Accounting, Auditing and Performance Evaluation. 3, 1, p. 1-19 19 p.

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

  41. 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

  42. Published

    Integration of Sustainability into Modern Portfolio Theory

    Peylo, B. T., 2011, In: Journal of Management and Financial Sciences. IV, 6, p. 85-109 24 p.

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

  43. Published

    Integration der unternehmerischen Nachhaltigkeit in die Portfolioselektion

    Peylo, B. T., 2010, Lüneburg: Centre for Sustainability Management, 57 p.

    Research output: Working paper › Working papers

  44. Published

    Integrating stakeholder theory and sustainability accounting: A conceptual synthesis

    Hörisch, J., Schaltegger, S. & Freeman, R. E., 01.12.2020, In: Journal of Cleaner Production. 275, 12 p., 124097.

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

  45. Published

    Integrating corporate sustainability assessment, management accounting, control, and reporting

    Maas, K., Schaltegger, S. & Crutzen, N., 10.11.2016, In: Journal of Cleaner Production. 136, Part A, p. 237-248 12 p.

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

  46. 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

  47. Published

    Innovating Corporate Accounting and Reporting for Sustainability: Attributes and Challenges

    Schaltegger, S., Álvarez-Etxeberria, I. & Ortas, E., 01.03.2017, In: Sustainable Development. 25, 2, p. 113-122 10 p.

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

  48. Published

    Information Costs, Quality of Information and Stakeholder Involvement - The Necessity of International Standards of Ecological Accounting

    Schaltegger, S., 01.11.1997, In: Eco-Management and Auditing. 4, November, p. 87-97

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

  49. Published

    Industrielles Öko-Controlling

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

    Research output: Journal contributions › Journal articles › Transfer

  50. 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

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