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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

    Corporate Environmental Performance Evaluation: Evidence from the Mepi Project

    Tyteca, D., Carlens, J., Berkhout, F., Hertin, J., Wehrmeyer, W. & Wagner, M., 2002, In: Business Strategy and the Environment. 11, 1, p. 1-13 13 p.

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

  3. Published

    Corporate Sustainability Accounting: Beyond Unfreezing

    Zvezdov, D., 2012, In: Journal of the Asia-Pacific Centre for Environmental Accountability. 18, 3, p. 181-198 12 p.

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

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

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

  6. Published

    Debt for Brands: Tracking Down a Bias in Financing Photovoltaic Projects in Germany

    Lüdeke-Freund, F. & Loock, M., 08.2011, In: Journal of Cleaner Production. 19, 12, p. 1356-1364 9 p.

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

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

  8. Published

    Diffusion of environmental management accounting for cleaner production: Evidence from some case studies

    Burritt, R. L., Herzig, C., Schaltegger, S. & Viere, T., 01.07.2019, In: Journal of Cleaner Production. 224, p. 479-491 13 p.

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

  9. Published

    Does it Pay to Be Eco-Efficient in the European Electricity Supply Industry? A Panel Data Analysis of the Relationship between Environmental and Economic Performance

    Wagner, M., 2003, In: Zeitschrift für Energiewirtschaft. 27, 4, p. 309-318 10 p.

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

  10. Published

    Eco-Controlling for Environmental Management

    Sturm, A. & Schaltegger, S., 1997, In: Asia Pacific Tech Monitor. 14, March/April, p. 14-26

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

  11. Published

    Eco-Efficiency in Corporate Budgeting

    Burritt, R. & Schaltegger, S., 01.05.2001, In: Environmental Management and Health. 12, 2, p. 158-174 17 p.

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

  12. Published

    Economics of Life Cycle Assessment: Inefficiency of the Present Approach

    Schaltegger, S., 1997, In: Business Strategy and the Environment. 6, 1, p. 1-8 8 p.

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

  13. Published

    Environmental effects of sustainability management tools: An empirical analysis of large companies

    Hörisch, J., Ortas, E., Schaltegger, S. & Álvarez, I., 01.12.2015, In: Ecological Economics. 120, p. 241-249 9 p.

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

  14. Published

    Environmental Indicators for Business: A Review of the Literature and Standardisation Methods

    Olsthoorn, X., Tyteca, D., Wehrmeyer, W. & Wagner, M., 10.2001, In: Journal of Cleaner Production. 9, 5, p. 453-463 11 p.

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

  15. Published

    Environmental management accounting and its effects on carbon management and disclosure quality

    Qian, W., Hörisch, J. & Schaltegger, S., 10.02.2018, In: Journal of Cleaner Production. 174, 1, p. 1608-1619 12 p.

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

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

  17. Published

    Environmental Management Accounting for Cleaner Production: The Case of a Philippine Rice Mill

    Burritt, R., Herzig, C. & Tadeo, B. D., 03.2009, In: Journal of Cleaner Production. 17, 4, p. 431-439 9 p.

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

  18. Published

    Environmental Shareholder Value: Economic Success with Corporate Environmental Management

    Schaltegger, S. & Figge, F., 01.03.2000, In: Eco-Management and Auditing. 7, 1, p. 29-42 14 p.

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

  19. Published

    Environmental Value Added: ein neues Maß zur Messung der Öko-Effizienz

    Figge, F., 2001, In: Zeitschrift für angewandte Umweltforschung. 14, 1/4, p. 184-197 14 p.

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

  20. Published

    Erfolgskriterien ökologieorientierten Managements: Die Notwendigkeit einer ökologischen Rechnungslegung

    Schaltegger, S. & Sturm, A., 1992, In: Zeitschrift für Umweltpolitik & Umweltrecht. 15, 2, p. 131-154 24 p.

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

  21. Published

    Expanding Material Flow Cost Accounting: Framework, Review and Potentials

    Schaltegger, S. & Zvezdov, D., 01.12.2015, In: Journal of Cleaner Production. 108, Part B, p. 1333-1341 9 p.

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

  22. Published

    Gatekeepers of Sustainability Information: Exploring the Roles of Accountants

    Schaltegger, S. & Zvezdov, D., 07.09.2015, In: Journal of Accounting and Organizational Change. 11, 3, p. 333-361 29 p.

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

  23. Published

    How Does Sustainability Performance Relate to Business Competitiveness?

    Wagner, M. & Schaltegger, S., 2003, In: Greener Management International. 44, p. 5-16 12 p.

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

  24. Published

    How to Reconcile Environmental and Economic Performance to Improve Corporate Sustainability: Corporate Environmental Strategies in the European Paper Industry

    Wagner, M., 07.2005, In: Journal of Environmental Management. 76, 2, p. 105-118 14 p.

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

  25. Published

    Impulse für das Management von Nachhaltigkeitsfonds: nachhaltiges Investment unter der Lupe

    Peylo, B. T. & Schaltegger, S., 2009, In: Betriebswirtschaftliche Blätter. 58, 8, p. 441-449 9 p.

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

  26. 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

  27. 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

  28. 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

  29. 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

  30. 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

  31. 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

  32. 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

  33. 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

  34. 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

  35. 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

  36. 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

  37. 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

  38. 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

  39. 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

  40. 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

  41. 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

  42. 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

  43. 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

  44. 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

  45. Published

    Nachhaltiges Investment als Beitrag zur Markteffizienz: eine Lehre aus der Finanzmarktkrise

    Peylo, B. T. & Schaltegger, S., 2009, In: Betriebswirtschaftliche Blätter. 58, 2, p. 104-110 7 p.

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

  46. Published

    Nachhaltigkeit als Treiber des Unternehmenserfolgs: Folgerungen für die Entwicklung eines Nachhaltigkeitscontrollings

    Schaltegger, S., 2010, In: Controlling. 22, 4/5, p. 238-243 6 p.

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

  47. Published

    Nachhaltigkeitscontrolling: mehr als nur ein Konzept?

    Zvezdov, D. & Schaltegger, S., 2012, In: Controlling & Management. 56, 4, p. 2-4 3 p.

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

  48. Published

    Öko-Controlling: Überblick über bisherige Ansätze

    Schaltegger, S. & Kempke, S., 1996, In: Zeitschrift für Betriebswirtschaft. 66, Ergänzungsheft 2/96, p. 149-163 15 p.

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

  49. Published

    Öko-Investment: Spagat zwischen Shareholder Value und Sustainable Development ?

    Schaltegger, S. & Figge, F., 1999, In: Umweltwirtschaftsforum. 7, 3, p. 4-8

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

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

  51. Published

    Pragmatism and new Directions in Social and Environmental Accountability Research

    Baker, M. & Schaltegger, S., 16.02.2015, In: Accounting, Auditing & Accountability Journal. 28, 2, p. 263-294 32 p.

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

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