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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

    Environmental Management Accounting: Case studies of South-East Asian companies

    Herzig, C., Viere, T., Schaltegger, S. & Burritt, R., 15.03.2012, London: Routledge Taylor & Francis Group. 326 p.

    Research output: Books and anthologies › Monographs › Research

  2. 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

  3. 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

  4. Published

    Environmental Management Accounting and Supply Chain Management

    Burritt, R. (ed.), Schaltegger, S. (ed.), Bennett, M. (ed.), Pohjola, T. (ed.) & Csutora, M. (ed.), 2011, 1 ed. Dordrecht: Springer. 376 p. (Eco-efficiency in industry and science; no. 27)

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

  5. Published

    Environmental Management Accounting and the Opportunity Cost of Neglecting Environmental Protection

    Schaltegger, S. & Burritt, R., 2002, Environmental Management Accounting: Informational and Institutional Developments. Bennett, M. & Bouma, J. J. (eds.). Dordrecht: Kluwer Academic Publishers, p. 265-277 13 p.

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

  6. Published

    Environmental management accounting: development, context, contribution and outlook

    Schaltegger, S., Burritt, R. & Christ, K. L., 04.08.2022, Handbook of Accounting and Sustainability. Adams, C. (ed.). Cheltenham: Edward Elgar Publishing, p. 260-278 19 p. (Research handbooks in accounting).

    Research output: Contributions to collected editions/works › Chapter

  7. 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

  8. Published

    Environmental Management Accounting (EMA) as a Support for Cleaner Production

    Schaltegger, S., Bennett, M., Burritt, R. L. & Jasch, C., 01.01.2008, Environmental Management Accounting for Cleaner Production. Schaltegger, S. (ed.). [Dordrecht]: Springer Science+Business Media, p. 3-26 24 p. (Eco-Efficiency in Industry and Science; vol. 24).

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

  9. Published

    Environmental Management Accounting for Cleaner Production

    Schaltegger, S. (ed.), Bennett, M. (ed.), Burritt, R. L. (ed.) & Jasch, C. (ed.), 01.01.2008, Dordrecht: Springer Science+Business Media. 500 p. (Eco-efficiency in industry and science; vol. 24)

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

  10. 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

  11. Published

    Environmental Management Accounting in Japan: Trends and Current Practices of Environmental Accounting Disclosure and Environmental Management Accounting

    Saka, C., Burritt, R., Schaltegger, S. & Hahn, T., 2005, The Natural Advantage of Nations: Business Opportunities, Innovations and Governance in the 21st Century. Hargroves, K. C. & Smith, M. H. (eds.). London [u.a.]: Earthscan Publications Ltd., p. 141-156 16 p.

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

  12. Published

    Environmental Management Accounting: Innovation or Managerial Fad? Introduction

    Rikhardsson, P., Bennett, M., Bouma, J. J. & Schaltegger, S., 2005, Implementing environmental management accounting: Status and Challenges . Rikhardsson, P. M., Bennett, M., Bouma, J. J. & Schaltegger, S. (eds.). Springer, p. 1-16 16 p. (Eco-Efficiency in Industry and Science; vol. 18).

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

  13. Published

    Environmental Shareholder Value

    Schaltegger, S. & Figge, F., 2004, Ökologie und Shareholder Value - (K)ein Widerspruch?. Schneider, G. (ed.). Zürich: Rüegger Verlag, p. 11-35 25 p.

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

  14. 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

  15. 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

  16. 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

  17. Published

    Erfahrungen und Schlussfolgerungen

    Bieker, T., Dyllick, T., Figge, F., Gminder, C. U., Hahn, T., Schaltegger, S. & Wagner, M., 2002, Nachhaltig managen mit der Balanced Scorecard: Konzept und Fallstudien. Schaltegger, S. & Dyllick, T. (eds.). Wiesbaden: Dr. Gabler Verlag, p. 345-372 28 p.

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

  18. Published

    Erfolgreich enttäuschend

    Figge, F. & Schaltegger, S., 2000, In: Politische Ökologie. 67/68, Aktie grün, p. 98-100 3 p.

    Research output: Journal contributions › Journal articles › Research

  19. 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

  20. 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

  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

    Exploring Corporate Practices in Management Accounting for Sustainability

    Bennett, M., Schaltegger, S. & Zvezdov, D., 2013, London: Institute for Chartered Accountants of England and Wales (ICAEW). 55 p.

    Research output: Books and anthologies › Monographs › Research › peer-review

  23. Published

    Exploring the Corporate Practice of Sustainability Accounting

    Bennett, M., Schaltegger, S. & Zvezdov, D., 2011, Accounting for Climate Change: What and How to Measure. Csutora, M. & Kerekes, S. (eds.). Budapest: Corvinus University of Budapest, p. 94-100 7 p.

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

  24. Published

    Exploring the Corporate Reality of Sustainability Accounting Practice

    Bennett, M., Schaltegger, S. & Zvezdov, D., 2012, Sustainable Economy: Abstracts: 15th EMAN Conference on Environmental and Sustainability Management Accounting in collaboration with the CSEAR International Congress on Social and Environmental Accounting Research : Environmental Management Accounting for a Sustainable Economy, Helsinki, 24-26 September 2012. Helsinki: Helsinki Metropolia University of Applied Sciences , 3 p.

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

  25. 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

  26. Published

    Finanzmärkte – Treiber oder Bremser des betrieblichen Umweltmanagements

    Schaltegger, S. & Figge, F., 01.01.1999, Betriebliches Umweltmanagement im 21. Jahrhundert: Aspekte, Aufgaben, Perspektiven. Seidel, E. (ed.). Berlin: Springer, p. 287-299 13 p.

    Research output: Contributions to collected editions/works › Chapter

  27. Published

    Framework, Drivers and Information Needs for Creating Business Cases for Sustainability

    Schaltegger, S., 2011, Wirtschaft, Gesellschaft, Natur: Ansätze zu einem zukunftsfähigen Wirtschaften : Festschrift für Prof. Dr. Eberhard K. Seifert. Pinter, D. & Schubert, U. (eds.). Marburg: Metropolis Verlag für Ökonomie, p. 437-451 15 p.

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

  28. 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

  29. Published

    Government Strategies to Promote Corporate Environmental Management Accounting

    Schaltegger, S., Hahn, T. & Burritt, R., 2002, Environmental Management Accounting: Informational and Institutional Developments. Bennett, M. & Bouma, J. (eds.). Dordrecht: Kluwer Academic Publishers, p. 187-198 12 p.

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

  30. Published

    "Green-ness" Can Be Measured

    Berkhout, F., Hertin, J., Carlens, J., Tyteca, D., Olsthoorn, X., Wagner, M. & Wehrmeyer, W., 2001, In: European Business Forum. 6, p. 42-47 6 p.

    Research output: Journal contributions › Journal articles › Research

  31. Published

    How can Environmental Management contribute to Shareholder Value? The Environmental Shareholder Value Approach

    Schaltegger, S., 2006, Managing the Business Case for Sustainability: The Integration of Social, Environmental and Economic Performance. Schaltegger, S. & Wagner, M. (eds.). Sheffield: Greenleaf Publishing, p. 47-61 15 p.

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

  32. Published

    How Does it Pay to Be Green? An Analysis of the Relationship Between Environmental and Economic Performance at the Firm Level and the Influence of Corporate Environmental Strategy Choice

    Wagner, M., 2003, Marburg: Tectum Verlag. 244 p.

    Research output: Books and anthologies › Monographs › Research

  33. 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

  34. Published

    How Sustainability Accounting contributes to improved Information Management and Management Control

    Zvezdov, D., 2012, 15th EMAN Conference on Environmental and Sustainability Management Accounting: Environmental Management Accounting for a Sustainable Economy. Helsinki: Helsinki Metropolia University of Applied Sciences , p. 13 1 p.

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

  35. 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

  36. Published

    Ignorant or Gatekeeper? What Role do Accountants play in the Sustainability Accounting Practice?

    Schaltegger, S. & Zvezdov, D., 2012, Strategies for Sustainability: Institutional and Organisational Challenges: Proceedings of the 3rd International Sustainability Conference. Daub, C-H., Burger, P., Scherrer, Y. M. & Frecè, J. T. (eds.). edition gesowip, p. 146-148

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

  37. Published

    Implementing Environmental Management Accounting: Status and Challenges

    Rikhardsson, P. M. (ed.), Bennett, M. (ed.), Bouma, J. J. (ed.) & Schaltegger, S. (ed.), 01.01.2005, Dordrecht: Springer. 374 p. (Eco-Efficiency in Industry and Science; vol. 18)

    Research output: Books and anthologies › Conference proceedings › Research

  38. Published

    Implementing Environmental Management Accounting in South-East Asian Companies

    Herzig, C., Viere, T., Schaltegger, S. & Burritt, R. L., 2007, Conference Proceedings of the 10th Annual EMAN-EU Conference on "Environmental Management Accounting and Sustainable Supply Chains”. Helsinki University of Technology, 6 p.

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

  39. Published

    Improving the Role of Governments in Promoting Environmental Management Accounting

    Burritt, R., Schaltegger, S. & Hahn, T., 2001, In: Journal of the Asia-Pacific Centre for Environmental Accountability. 7, 4, p. 3-12

    Research output: Journal contributions › Journal articles › Research

  40. 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

  41. Published

    In Control of Sustainability Information: Untangling the Role of Accountants

    Schaltegger, S. & Zvezdov, D., 2013, Proceedings of the EMAN Global 2013 Conference. Lee, K-H. & Sands, J. (eds.). Griffith Business School, p. 112-119 8 p.

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

  42. Published

    In Control of Sustainability Information: Untangling the Role of Accountants

    Schaltegger, S. & Zvezdov, D., 2013, Accounting and Control for Sustainability. Songini, L., Pistoni, A. & Herzig, C. (eds.). Bingley: Emerald Publishing Limited, p. 265-296 32 p. 17100582. (Studies in Managerial and Financial Accounting; vol. 26).

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

  43. 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

  44. Published

    Industrielles Öko-Controlling

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

    Research output: Journal contributions › Journal articles › Transfer

  45. 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

  46. 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

  47. 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

  48. 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

  49. 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

  50. 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

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