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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

    The Relationship Between the Environmental and Economic Performance of Firms: An Empirical Analysis of the European Paper Industry

    Wagner, M., Phu, N. V., Azomahou, T. & Wehrmeyer, W., 01.01.2002, In: Corporate Social Responsibility and Environmental Management. 9, 3, p. 133-146 14 p.

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

  2. Published

    The Relationship of Environmental and Economic Performance at the Firm Level: A Review of Empirical Studies in Europe and Methodological Comments

    Wagner, M. & Wehrmeyer, W., 01.01.2002, In: European Environment. 12, 3, p. 149-159 11 p.

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

  3. Published

    The Role of Accountants in Controlling Sustainability Information

    Schaltegger, S. & Zvezdov, D., 2013, EMAN-EU 2013 Conference MATERIAL FLOW COST ACCOUNTING: CONFERENCE PROCEEDINGS. Guenther, E. & Bergmann, A. (eds.). Dresden: TU Dresden, Faculty of Business and Economics, p. 121-125 5 p.

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

  4. Published

    The Role of Intermediary Organizations in Eco-Efficiency Improvements in SMEs: A Multi-Case Study in the Metal- und Mechanical Engineering Industries in Germany

    Klewitz, J. & Zeyen, A., 2010, Lüneburg: Centre for Sustainability Management, 23 p.

    Research output: Working paper › Working papers

  5. Published

    The Role of the Accountants in Corporate Sustainability Accounting. An Analysis from a Promotor Perspective

    Zvezdov, D., 2012, European Academy of Management (EURAM) : EURAM 2012 Social Innovation for Competitiveness, Organisational Performance and Human Excellence. Rotterdam: Erasmus University Rotterdam, p. 97 1 p. (European Academy of Management (EURAM) Conference; vol. 2012).

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

  6. Published

    The sustainability balanced scorecard: An introduction to the SBSC and its links to accounting and reporting

    Lüdeke-Freund, F. & Schaltegger, S., 2019, Measuring and controlling sustainability: Spanning Theory and Practice. Lindgreen, A., Vallaster, C., Yousafzai, S. & Hirsch, B. (eds.). London: Routledge Taylor & Francis Group, p. 33-53 21 p. (A Gower book).

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

  7. Published

    The Sustainability Balanced Scorecard: Linking Sustainability Management to Business Strategy

    Figge, F., Hahn, T., Schaltegger, S. & Wagner, M., 09.2002, In: Business Strategy and the Environment. 11, 5, p. 269-284 16 p.

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

  8. Published

    The Sustainability Balanced Scorecard as a Framework for Eco-Efficiency Analysis

    Möller, A. & Schaltegger, S., 09.2005, In: Journal of Industrial Ecology. 9, 4, p. 73-83 11 p.

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

  9. Published

    The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management

    Figge, F., Hahn, T., Schaltegger, S. & Wagner, M., 2003, Environmental management accounting: Purpose and Progress. Bennett, M., Rikhardsson, P. M. & Schaltegger, S. (eds.). Dordrecht: Kluwer Academic Publishers, p. 17-40 24 p. (Eco-Efficiency in Industry and Science; vol. 12).

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

  10. Published

    The Sustainability Balanced Scorecard: A Systematic Review of Architectures

    Hansen, E. G. & Schaltegger, S., 01.01.2016, In: Journal of Business Ethics. 133, 2, p. 193-221 29 p.

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

  11. Published

    The Use of Environmental Management Accounting for Investment in and Control of ‘Clean Development Mechanism’ Projects

    Herzig, C., Burritt, R. L. & Bode, S., 2008, Sustainability and Corporate Responsibility Accounting - measuring and managing business benefits: EMAN-EU 2008 Conference, Proceedings. Csutora, M. & Szerenyi, Z. M. (eds.). Budapest: Aula Verlag, p. 119-123 5 p.

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

  12. Published

    Toward “hardened” accountability? Analyzing the European Union's hybrid transnational governance in timber and biofuel supply chains

    Moser, C. & Leipold, S., 01.2021, In: Regulation & Governance. 15, 1, p. 115-132 18 p.

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

  13. Published

    Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools

    Burrit, R. L., Hahn, T. & Schaltegger, S., 07.2002, In: Australian Accounting Review. 12, 27, p. 39-50 12 p.

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

  14. Published

    Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools

    Burritt, R., Hahn, T. & Schaltegger, S., 2003, Articles of Merit 2003 Competition. New York, NY: International Federation of Accountants, p. 93-109 17 p.

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

  15. Published

    Umsatzsteigerung durch Nachhaltigkeit: Potenziale und Hürden für Hersteller von Nahrungsmitteln

    Steinbach, A., 2008, Lüneburg: Centre for Sustainability Management, 112 p.

    Research output: Working paper › Working papers

  16. Published

    Umwelt-Balanced Scorecard und Öko-Controlling

    Schaltegger, S., 2001, Hagen: FernUniversität in Hagen.

    Research output: Books and anthologies › Monographs › Education

  17. Published

    Umweltmanagement und Shareholder Value in den Kriterien des Unternehmenserfolgs

    Schaltegger, S. & Figge, F., 1999, Shareholder Value und die Kriterien des Unternehmenserfolgs. Koslowski, P. (ed.). Heidelberg: Physica-Verlag, p. 201-227 (Ethische Ökonomie; no. 4).

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

  18. Published

    Umweltrechnungslegung: Eine Übersicht

    Schaltegger, S., 2002, Betriebliches Umweltmanagement: Loseblattsammlung. Döttinger, K. & Roth, K. (eds.). Düsseldorf: Symposion Publishing, (Betriebliches Umweltmanagement ).

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

  19. Published

    Umweltrechnungslegung in Südostasien: Entwicklungszusammenarbeit und Wissenstransfer

    Herzig, C., Schaltegger, S., Tharun, G. & Viere, T., 01.09.2005, In: Ökologisches Wirtschaften. 20, 3, p. 10-11 2 p.

    Research output: Journal contributions › Journal articles › Research

  20. Published

    Umweltrechnungswesen und Umweltindikatoren

    Schaltegger, S., Hahn, T. & Wagner, M., 2001, Hagen: FernUniversität in Hagen. (Interdisziplinäres Fernstudium Umweltwissenschaften - Infernum)

    Research output: Books and anthologies › Monographs › Education

  21. Published

    Understanding and Supporting Management Decision-Making: South East Asian Case Studies on Environmental Management Accounting

    Herzig, C., Viere, T., Burritt, R. & Schaltegger, S., 2006, Sustainability Accounting and Reporting. Schaltegger, S., Bennett, M. & Burritt, R. (eds.). Dordrecht: Springer Science+Business Media, p. 491-507 17 p.

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

  22. Published

    Understanding positive contributions to sustainability. A systematic review

    Dijkstra-Silva, S., Schaltegger, S. & Beske-Janssen, P., 15.10.2022, In: Journal of Environmental Management. 320, 11 p., 115802.

    Research output: Journal contributions › Scientific review articles › Research

  23. Published

    Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting

    Schaltegger, S., 15.12.2020, In: Journal of Accounting and Organizational Change. 16, 4, p. 613-619 7 p.

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

  24. Published

    Unternehmerische Nachhaltigkeit als Treiber von Unternehmenserfolg und Strukturwandel

    Schaltegger, S., 2010, In: Wirtschaftspolitische Blätter. 57, 4, p. 495-503 9 p.

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

  25. Published

    Unternehmerische Nachhaltigkeit umsetzen: Beitrag einer Sustainability Balanced Scorecard

    Hahn, T., Wagner, M., Gminder, C. U. & Bieker, T., 01.10.2001, In: Ökologisches Wirtschaften. 16, 5, p. 28-30 3 p.

    Research output: Journal contributions › Journal articles › Research

  26. Published

    Verbund-Simulation - Strategic Planning and Optimization of Integrated Production Networks

    Viere, T., Bruenner, H. & Hedemann, J., 04.2010, In: Chemical Engineering & Technology. 33, 4, p. 582-588 7 p.

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

  27. Published

    Verständnis und Messung sozialer und positiver Nachhaltigkeitswirkungen: Erkenntnisse aus Literatur, Praxis und Delphi Studien: Arbeitspapier Nr. 1 im Rahmen des Projekts "Der Handabdruck: ein komplementäres Maß positiver Nachhaltigkeitswirkung von Produkten"

    Kühnen, M., Hahn, R., Silva, S. L. & Schaltegger, S., 2017, Lüneburg: Centre for Sustainability Management, 31 p. (Arbeitspapier Handabdruck; no. 1).

    Research output: Working paper › Working papers

  28. Published

    Von Kaffeebohnen, Maulbeerbäumen und Reismühlen: ein Forschungs- und Entwicklungsprojekt in Südostasien

    Herzig, C., Schaltegger, S. & Viere, T., 2005, In: Campus Courier. 3

    Research output: Journal contributions › Other (editorial matter etc.) › Transfer

  29. Published

    Was ist Stakeholder Value? Vom Schlagwort zur Messung

    Figge, F. & Schaltegger, S., 2000, Lüneburg: Universität Lüneburg, 59 p.

    Research output: Working paper › Working papers

  30. Published

    Was ist Stakeholder Value? Vom Schlagwort zur Messung

    Figge, F. & Schaltegger, S., 1999, Lüneburg: Universität Lüneburg, 51 p. (Arbeitsbericht Universität Lüneburg Fachbereich Wirtschafts- und Sozialwissenschaften; no. 219).

    Research output: Working paper › Working papers

  31. Published

    Wer berichtet, wird besser

    Schaltegger, S. & Qian, W., 2018, In: Controlling & Management Review. 62, 1, p. 48-51 4 p.

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

  32. Published

    Wertorientiertes Energiemanagement

    Figge, F. & Schaltegger, S., 2000, Handbuch Energiemanagement: Teil: Grundwerk - Loseblattsammlung. Beck, H-P., Brandt, E. & Salander, C. (eds.). Heidelberg: C.F. Müller, Vol. 1. p. 2-14 13 p.

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

  33. Published

    Wertorientiertes Nachhaltigkeitsmanagement mit der Sustainability Balanced Scorecard

    Schaltegger, S., 2004, Betriebliche Instrumente für nachhaltiges Wirtschaften: Konzepte für die Praxis. Mahammadzadeh, M. (ed.). Köln: Deutscher Instituts-Verlag , p. 165-174 10 p.

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

  34. Published

    Wertorientiertes Nachhaltigkeitsmanagement mit einer Sustainability Balanced Scorecard

    Hahn, T., Wagner, M., Figge, F. & Schaltegger, S., 2002, Nachhaltig managen mit der Balanced Scorecard: Konzept und Fallstudien. Schaltegger, S. & Dyllick, T. (eds.). Wiesbaden: Dr. Gabler Verlag, p. 43-94 52 p.

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

  35. Published

    Wertschaffendes Umweltmanagement: Keine Nachhaltigkeit ohne ökonomischen Erfolg. Kein ökonomischer Erfolg ohne Nachhaltigkeit

    Figge, F., 2001, Lüneburg: Centre for Sustainability Management, 45 p.

    Research output: Working paper › Working papers

  36. Published

    What is Stakeholder Value? Developing a Catchphrase into a Benchmarking Tool

    Figge, F. & Schaltegger, S., 2000, Lüneburg: Universität Lüneburg, 57 p.

    Research output: Working paper › Working papers

  37. Published

    What Kinds of Photovoltaic Projects Do Lenders Prefer to Finance?

    Lüdeke-Freund, F. & Loock, M., 2011, Cross-Sector Leadership for the Green Economy: Integrating Research and Practice on Sustainable Enterprise. Marcus, A., Shrivastava, P., Sharma, S. & Pogutz, S. (eds.). New York: Palgrave Macmillan, p. 107-124 18 p.

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

  38. Published

    Wie sich Verantwortung auszahlt

    Schaltegger, S., 2010, In: Vis-à-vis. 3, p. 9-14 6 p.

    Research output: Journal contributions › Journal articles › Transfer

  39. Published

    Wie werden Nachhaltigkeitsinformationen gemanagt? Eine Exploration in führenden deutschen und britischen Unternehmen

    Schaltegger, S. & Zvezdov, D., 2012, Nachhaltigkeit: Unternehmerisches Handeln in globaler Verantwortung. Corsten, H. & Roth, S. (eds.). Wiesbaden: Gabler Verlag, p. 275-285 11 p.

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

  40. Published

    Wohin führt die Entwicklung der Analysemethoden für nachhaltige Finanzdienstleistungen?

    Schaltegger, S. & Figge, F., 01.06.2000, In: GAIA. 9, 2, p. 122-127 6 p.

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

  41. Published

    Zentrale Bedeutung des "Business Case for Sustainability" für nachhaltiges Investment

    Schaltegger, S., 2008, Nachhaltige Geldanlagen: Produkte, Strategien und Beratungskonzepte. Faust, M. (ed.). Frankfurt am Main: Frankfurt School Verlag, p. 61-79 19 p.

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

  42. Published

    Zur Glaubwürdigkeit nachhaltiger Aktienfonds: Eine Untersuchung informationsökonomischer Probleme, konventioneller Lösungsansätze und konzeptioneller Weiterentwicklungen

    Kroschinski, J., 2013, Lüneburg: Centre for Sustainability Management, 150 p.

    Research output: Working paper › Working papers

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