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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

    Contributions to the sustainable development goals in life cycle sustainability assessment: Insights from the Handprint research project

    Kühnen, M., Silva, S. L., Beckmann, J., Eberle, U., Hahn, R., Hermann, C., Schaltegger, S. & Schmid, M., 03.2019, In: NachhaltigkeitsManagementForum. 27, 1, p. 65-82 18 p.

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

  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 contributions › Journal articles › Research › peer-review

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

  4. Published

    Controlling im Nachhaltigkeitsmanagement: Unterstützung betrieblicher Entscheidungen

    Jänicke, N. T., 2011, Marburg: Tectum Verlag. 274 p.

    Research output: Books and anthologies › Monographs › Research

  5. Published

    Corporate Carbon and Climate Accounting

    Schaltegger, S. (ed.), Zvezdov, D. (ed.), Álvarez-Etxeberria, I. (ed.), Csutora, M. (ed.) & Günther, E. (ed.), 2015, Cham: Springer. 257 p.

    Research output: Books and anthologies › Book

  6. Published

    Corporate Carbon and Climate Change Accounting: Application, Developments and Issues

    Schaltegger, S., Zvezdov, D., Günther, E., Csutora, M. & Alvarez, I., 2015, Corporate Carbon and Climate Accounting. Schaltegger, S., Zvezdov, D., Alvarez Etxeberria, I. & Günther, E. (eds.). Cham: Springer, p. 1-25 25 p.

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

  7. Published

    Corporate Environmental Accounting

    Schaltegger, S., Müller, K. & Hindrichsen, H., 1996, Chichester: John Wiley & Sons Ltd. 306 p.

    Research output: Books and anthologies › Monographs › Research

  8. 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

  9. Published

    Corporate Sustainability Accounting: A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders

    Schaltegger, S. & Burritt, R., 2006, Sustainability accounting and reporting. Schaltegger, S., Bennett, M. & Burritt, R. (eds.). Dordrecht: Springer Science+Business Media, p. 37-59 23 p. (Eco-Efficiency in industry and science; vol. 21).

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

  10. Published

    Corporate Sustainability Accounting: A Nightmare or a Dream Coming True?

    Schaltegger, S. & Burritt, R. L., 09.2006, In: Business Strategy and the Environment. 15, 5, p. 293-295 3 p.

    Research output: Journal contributions › Journal articles › Research

  11. 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

  12. 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

  13. Published

    CSR, Nachhaltigkeit und Controlling - Zwischen Praxislücke und Forschungskonzepten

    Schaltegger, S., 2016, CSR und Controlling: Unternehmerische Verantwortung als Gestaltungsaufgabe des Controlling. Günther, E. & Steinke, K-H. (eds.). Berlin: Gabler Verlag, p. 55-69 15 p. (Management-Reihe Corporate Social Responsibility).

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

  14. Published

    Current Trends in Environmental Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators

    Schaltegger, S. & Wagner, M., 2005, Implementing environmental management accounting: Status and Challenges . Rikhardsson, P. M., Bennett, M., Bouma, J. J. & Schaltegger, S. (eds.). Springer, p. 45-62 18 p. (Eco-Efficiency in Industry and Science; vol. 18).

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

  15. Published

    Das Handwörterbuch der Ökobilanzierung: Begriffe und Definitionen

    Schaltegger, S. & Kubat, R., 1995, 2., aktual. ed. Basel: Wirtschaftswissenschaftliches Zentrum (WWZ) der Universität Basel. 120 p. (WWZ-Studien; no. 45)

    Research output: Books and anthologies › Monographs › Research

  16. 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

  17. 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

  18. Published

    Decision Support Through Carbon Management Accounting - A Framework-Based Literature Review

    Zvezdov, D. & Schaltegger, S., 01.01.2016, Corporate Carbon and Climate Accounting. Schaltegger, S., Zvezdov, D., Alvarez Etxeberria, I. & Günther, E. (eds.). Cham: Springer, p. 27-44 18 p.

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

  19. 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

  20. 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

  21. 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

  22. Published

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

    Gibassier, D. & Schaltegger, S., 2012, Sustainable Economy. Helsinki Metropolia University of Applied Sciences , 1 p.

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

  23. Published

    Development of a Sustainability Balanced Scorecard: Translating Strategy into Value-Based Sustainability Management

    Figge, F., Hahn, T., Schaltegger, S. & Wagner, M., 2002, In: Journal of the Asia-Pacific Centre for Environmental Accountability. 8, 1, p. 3-16

    Research output: Journal contributions › Journal articles › Research

  24. Published

    Die Eco-rational Path-Method (EPM)

    Schaltegger, S. & Sturm, A., 1992, Vermeidung und Verwertung von Abfällen. Fleischer, G. (ed.). Berlin: EF-Verlag für Energie- und Umwelttechnik, Vol. 3. p. 345-361 17 p.

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

  25. 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

  26. 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

  27. Published

    Does Carbon Disclosure Drive Carbon Performance: An Empirical Analysis

    Qian, W. & Schaltegger, S., 2014, From Sustainability Reporting to Sustainability Management Control: Proceedings of the 17th EMAN Conference 2014. Rotterdam: Environmental and Sustainability Management Accounting Network, 5 p.

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

  28. 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

  29. Published

    Do Large Companies Ignore Formal Sustainability Management Controls? An Exploration of Corporate Practices

    Crutzen, N. & Schaltegger, S., 2014, From Sustainability Reporting to Sustainability Management Control. Rotterdam: Environmental and Sustainability Management Accounting Network, 4 p.

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

  30. Published

    Eco-Controlling: An Integrated Economic-Ecological Management Tool

    Schaltegger, S. & Sturm, A., 1992, Green Business Opportunities: The Profit Potential. Köchlin, D. & Müller, K. (eds.). London: Financial Times/Pitman Publishing, p. 228-240 13 p.

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

  31. 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

  32. Published

    Eco-Controlling for Environmental Management: An Environmental Management Tool to Implement Current Environmental Management Standards - ISO 14001, BS 7750, EMAS

    Sturm, A. & Schaltegger, S., 1995, Proceedings of Seminar on Environmentalist Business Management. Asian and Pacific Centre for Transfer of Technology (APCTT), p. 23-47 25 p.

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

  33. 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

  34. Published

    Eco-Efficiency by Eco-Controlling: On the Implementation of EMAS and ISO 14001

    Schaltegger, S. & Sturm, A., 1998, Zürich: vdf Hochschulverlag an der ETH Zürich. 163 p.

    Research output: Books and anthologies › Monographs › Research

  35. 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

  36. Published

    Eco-Efficiency in Corporate Budgeting

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

    Research output: Working paper › Working papers

  37. 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

  38. 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

  39. 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

  40. Published

    EMA-Links: Government, Management and Stakeholders

    Schaltegger, S., Hahn, T. & Burritt, R., 2001, Lüneburg: Centre for Sustainability Management. 133 p.

    Research output: Books and anthologies › Monographs › Research

  41. Published

    EMA Links with Management Systems and Other Stakeholders

    Schaltegger, S., Hahn, T. & Burritt, R., 2002, Environmental Management Accounting Policies and Linkages. Savage, D. E. (ed.). New York, NY: United Nations Publications, p. 91-238 148 p. (Economic & Social Affairs).

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

  42. Published

    Environmental Accounting

    Schaltegger, S. & Burritt, R., 27.03.2007, The International Handbook on Environmental Technology Management. Marinova, D., Annandale, D. & Phillimore, J. (eds.). Cheltenham: Edward Elgar Publishing, p. 308-323 16 p.

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

  43. Published

    Environmental Accounting and Reporting

    Schaltegger, S. & Müller, K., 1997, Handbuch Corporate Finance: Konzepte, Strategien und Praxiswissen für das moderne Finanzmanagement. Achleitner, A. & Thoma, G. (eds.). Köln: Deutscher Wirtschaftsdienst, p. 1-22 (Handbuch Corporate Finance (Loseblattsammlung)).

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

  44. 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/works › Articles for encyclopedia › Research

  45. Published

    Environmental Cost Accounting: Managerial Implications for Sustainability Accounting and Management

    Lee, K-H., 2009, Book of proceedings from the 5th International Conference Environmental Accounting - Sustainable Development Indicators 2009, 5th EA-SDI International Conference, EMAN, Environmental Management Accounting Network, April 23 - 24, 2009, Prague, Czech Republic. Evangelista, J. (ed.). Prage: Purkyne University

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

  46. 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

  47. 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

  48. Published

    Environmental Management Accounting: Purpose and Progress

    Bennett, M. (ed.), Rikhardsson, P. M. & Schaltegger, S. (ed.), 09.2003, Dordrecht: Kluwer Academic Publishers. 418 p. (Eco-efficiency in industry and science; vol. 12)

    Research output: Books and anthologies › Conference proceedings › Research

  49. 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

  50. Published

    Environmental Management Accounting

    Bennett, M., Schaltegger, S. & Zvezdov, D., 26.10.2011, Review of Management Accounting Research. Abdel-Kader, M. (ed.). Hampshire: Palgrave Macmillan, p. 53-84 32 p.

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

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