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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

    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

  2. Published

    Nachhaltigkeitsmanagement mit einer Sustainability Balanced Scorecard

    Dyllick, T. & Schaltegger, S., 2001, In: Umweltwirtschaftsforum. 9, 4, p. 68-73 6 p.

    Research output: Journal contributions › Journal articles › Research

  3. Published

    Nachhaltigkeitsrechnungswesen als Bindeglied zwischen Sustainability Balanced Scorecard und Nachhaltigkeitsberichterstattung

    Schaltegger, S. & Wagner, M., 2008, Internetbasierte Nachhaltigkeitsberichterstattung: maßgeschneiderte Stakeholder-Kommunikation mit IT. Isenmann, R., Marx Gömez, J. & Amelung, M. (eds.). Berlin: Erich Schmidt Verlag, p. 157-172 16 p.

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

  4. Published

    Nachhaltigkeitszertifizierung von Biokraftstoffen in der EU

    Wreesmann, J. & Moser, C., 2014, Biokraftstoffe und Biokraftstoffprojekte: Rechtliche, technische und wirtschaftliche Aspekte. Böttcher, J., Hampl, N., Kügemann, M. & Lüdeke-Freund, F. (eds.). Berlin & Heidelberg: Gabler Verlag, p. 213-247 35 p.

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

  5. Published

    Nachhaltig managen mit der Balanced Scorecard: Konzept und Fallstudien

    Schaltegger, S. (ed.) & Dyllick, T. (ed.), 2002, 1. Aufl ed. Wiesbaden: Dr. Gabler Verlag. 396 p.

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

  6. Published

    Nachhaltig managen mit der Balanced Scorecard: Erfahrungen aus einem Praxisprojekt

    Gminder, C. U., Bieker, T., Hahn, T. & Wagner, M., 01.12.2002, In: Ökologisches Wirtschaften. 17, 6, p. 27-28 2 p.

    Research output: Journal contributions › Journal articles › Research

  7. Published

    Nutzung von Nachhaltigkeitsmanagement-Software in kleinen und mittleren Unternehmen

    Johnson, M., 2016, Bewertung unternehmerischer Nachhaltigkeit: Modelle und Methoden zur Selbstbewertung. Grothe, A. (ed.). Berlin: Erich Schmidt Verlag, p. 139-155 17 p.

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

  8. Published

    OBI: Nachhaltigkeitsmanagement mit dem FOX

    Botschen, S., Hahn, T. & Wagner, M., 2002, Nachhaltig managen mit der Balanced Scorecard: Konzept und Fallstudien. Schaltegger, S. & Dyllick, T. (eds.). Wiesbaden: Dr. Gabler Verlag, p. 259-281 23 p.

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

  9. Published

    Offensive GHG-Management and Small and Medium-Sized Enterprises

    Hesselbarth, C. & Castrellon Gutierrez, B., 09.2011, Emissions Trading and Business: Institutional Design, Decision Making and Corporate Strategies. Antes, R., Hansjürgens, B., Letmathe, P. & Pickl, S. (eds.). 2. ed. Heidelberg u.a.: Springer, p. 181-192 14 p.

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

  10. 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

  11. Published

    Öko-Controlling als ökonomisch- ökologisches Führungsinstrument

    Schaltegger, S. & Sturm, A., 1992, In: IO-Management. 61, 6, p. 71-75 5 p.

    Research output: Journal contributions › Journal articles › Transfer

  12. Published

    Öko-Controlling für das Firmenareal

    Buser, H. & Schaltegger, S., 1995, In: IO-Management. 64, 5, p. 77-82 6 p.

    Research output: Journal contributions › Journal articles › Transfer

  13. Published

    Öko-Effizienz durch Öko-Controlling: Zur praktischen Umsetzung von EMAS und ISO 14001

    Schaltegger, S. & Sturm, A., 1995, Zürich: vdf Hochschulverlag an der ETH Zürich. 164 p.

    Research output: Books and anthologies › Monographs › Research

  14. 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

  15. Published

    Ökologieinduzierte Entscheidungsprobleme des Managements: Ansatzpunkte zur Ausgestaltung von Instrumenten.

    Schaltegger, S. & Sturm, A., 11.1989, Basel: Wirtschaftswissenschaftliches Zentrum (WWZ) der Universität Basel, 27 p. (WWZ-Discussion Paper ; no. 8914).

    Research output: Working paper › Working papers

  16. Published

    Ökologieorientierte Entscheidungen in Unternehmen: ökologisches Rechnungswesen statt Ökobilanzierung; Notwendigkeit, Kriterien, Konzepte

    Schaltegger, S. & Sturm, A. J., 1994, 2. ed. Bern: Haupt Verlag. 323 p. (Schriftenreihe des Instituts für Betriebswirtschaft, Wirtschaftswissenschaftliches Zentrum der Universität Basel ; vol. 27)

    Research output: Books and anthologies › Monographs › Research

  17. Published

    Ökologisches Rechnungswesen

    Schaltegger, S. & Sturm, A., 1992, Ökobilanzen in der Praxis: von der Verpackungsökobilanz zum ökologischen Führungsinstrument . Gutknecht, B. (ed.). Basel: Schweizer Mustermesse Basel, p. 33-38 6 p.

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

  18. Published

    Ökologisierung von Finanzmärkten: neue Steuerungssignale für Unternehmen?

    Schaltegger, S. & Figge, F., 01.01.2000, Umweltschutz im globalen Wettbewerb: Neue Spielregeln für das grenzenlose Unternehmen. Fichter, K. & Schneidewind, U. (eds.). Berlin: Springer, p. 103-110 8 p.

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

  19. Published

    Ökonomische Chancen durch nachhaltige Unternehmensführung: ein Beitrag des Centrum für Nachhaltigkeitsmanagement, Universität Lüneburg

    Schaltegger, S., 2002, B.A.U.M. Jahrbuch 2003. B.A.U.M. e.V. (ed.). Henkel Kommunikation, Vol. 2003. p. 44-46 3 p.

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

  20. Published

    Öko-Rating: ökologieorientierte Bewertung von Unternehmen

    Figge, F., 2000, Berlin: Springer. 191 p. (Umweltnatur- & Umweltsozialwissenschaften)

    Research output: Books and anthologies › Monographs › Research

  21. 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

  22. Published

    Paying Attention to Environmental Pay-Offs: The Case of an Indonesian Textile Manufacturer

    Schaltegger, S., Viere, T. & Zvezdov, D., 07.2012, In: International Journal of Global Environmental Issues. 12, 1, p. 56-75 20 p.

    Research output: Journal contributions › Scientific review articles › Research

  23. Published

    Performance measurement in sustainable supply chain management: linking research and practice

    Beske-Janssen, P., Schaltegger, S. & Liedke, S., 2019, Handbook on the Sustainable Supply Chain. Sarkis, J. (ed.). Cheltenham: Edward Elgar Publishing, p. 331-356 26 p. (Research handbooks in business and management series).

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

  24. 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

  25. Published

    Pragmatism, Truth and Social Accounting Research

    Baker, M. & Schaltegger, S., 2013, APIRA KOBE 2013: The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, July 26-28, Kobe International Conference Center, abstracts. Kokubu, K., Sawabe, N. & Sakaue, M. (eds.). Kobe University, p. 115 1 p.

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

  26. Published

    PUMA's Environmental Profit and Loss Statement

    Viere, T., 2011, In: News Journal of the Asia-Pacific Centre for Environmental Accountability. 17, 4, p. 221-223

    Research output: Journal contributions › Journal articles › Research

  27. Published

    Pursuing Sustainability with the Balanced Scorecard: Between Shareholder Value and Multiple Goal Optimisation

    Hansen, E. G. & Schaltegger, S., 2012, Lüneburg: Centre for Sustainability Management. 35 p.

    Research output: Books and anthologies › Monographs › Research

  28. Published

    Qu'est-ce que la "stakeholder value"? Du mot-clé à sa quantification

    Figge, F. & Schaltegger, S., 2000, Lüneburg: Centre for Sustainability Management, 57 p.

    Research output: Working paper › Working papers

  29. Published

    Rational Socially Responsible Investment

    Peylo, B. T., 30.09.2014, In: Corporate Governance. 14, 5, p. 699-713 15 p.

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

  30. Published

    Rebound effects: Management and Prevention. Guideline for Companies

    Wolff, F., Gensch, C-O., Kampffmeyer, N., Schöpflin, P., Lautermann, C., Gebauer, J., Schaltegger, S., Norris, S., Wüst, S., Thiel, D. & Buda, F., 2023, Öko-Institut.

    Research output: Working paper › Project reports › Research

  31. Published

    Reprint of Advancing the integration of corporate sustainability measurement, management and reporting

    Maas, K., Schaltegger, S. & Crutzen, N., 10.11.2016, In: Journal of Cleaner Production. 136, Part A, p. 1-4 4 p.

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

  32. Published

    Revisiting Carbon Disclosure and Performance: Legitimacy and Management Views

    Qian, W. & Schaltegger, S., 07.2017, In: The British Accounting Review. 49, 4, p. 365–379 15 p.

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

  33. E-pub ahead of print

    Revisiting Renewable Energies: Liberating, Pacifying, and Democratizing

    Schaltegger, S., Linnenluecke, M. K., Dijkstra-Silva, S. & Christ, K. L., 2023, (E-pub ahead of print) In: Business and Society. 7 p.

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

  34. Published

    Role-Determined Information Needs of Sustainability Management Control

    Schaltegger, S., Burritt, R., Zvezdov, D., Tingey-Holyoak, J. & Hörisch, J., 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. 129-131 3 p.

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

  35. Published

    Rolling out Corporate Sustainability Accounting: A Set of Challenges

    Zvezdov, D., 01.12.2012, In: Journal of Environmental Sustainability. 2, 2, p. 19-28 10 p.

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

  36. Published

    Rolling Out Corporate Sustainability Accounting: A New Set of Challenges for Sustainability Accounting

    Zvezdov, D., 2011, Accounting for Climate Change: What and How to Measure. Csutora, M. & Kerekes, S. (eds.). Budapest: Corvinus University of Budapest, p. 259-262 4 p.

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

  37. Published

    Same Play, Different Actors? Comparing the Research-Practice Gap in Management Accounting in Australia and Germany

    Tucker, B. & Schaltegger, S., 2013, APIRA KOBE 2013: The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, July 26-28, Kobe International Conference Center, Abstracts. Kokubu, K., Sawabe, N. & Sakaue, M. (eds.). Kobe University, p. 110 1 p.

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

  38. Published

    Schreibt Ihr Unternehmen auch "grüne" Zahlen? Öko-Controlling in der betrieblichen Praxis

    Schaltegger, S., 1997, In: Gablers Magazin. 1, p. 12-15 4 p.

    Research output: Journal contributions › Journal articles › Transfer

  39. Published

    Setting the research agenda for measuring sustainability performance: systematic application of the world café method

    Silva, S. L. & Günther, E., 18.09.2018, In: Sustainability Accounting, Management and Policy Journal. 9, 4, p. 455-469 15 p.

    Research output: Journal contributions › Scientific review articles › Research

  40. Published

    Social and ethical aspects in sustainability performance measurement and assessment. 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. Centre for Sustainability Management, p. 228-230 3 p.

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

  41. Published

    Social assessment and management of conflict minerals: A systematic literature review

    Silva, S. L. & Schaltegger, S., 08.03.2019, In: Sustainability Accounting, Management and Policy Journal. 10, 1, p. 157-182 26 p.

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

  42. Published

    Solutions Manual. A Resource for Course Leaders: Contemporary Environmental Accounting. Issues, Concepts and Practice

    Schaltegger, S. & Burritt, R., 2001, Sheffield: Greenleaf Publishing.

    Research output: Books and anthologies › Monographs › Research

  43. 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

  44. 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

  45. 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

  46. 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

  47. 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

  48. 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

  49. 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

  50. 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

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