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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. Article in conference proceedings › Research › Not peer-reviewed
  2. Published

    The Influence of ISO 14001 and EMAS Certification on Environmental and Economic Performance of Firms: An Empirical Analysis

    Wagner, M., 01.01.2003, Environmental management accounting: Purpose and Progress. Bennett, M., Rikhardsson, P. M. & Schaltegger, S. (eds.). Dordrecht: Springer Netherlands, p. 367-386 20 p.

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

  3. 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

  4. 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

  5. Article in conference proceedings › Research › Peer-reviewed
  6. Published

    Accounting for Sustainable Organisations: Where is the Accountant and why it Matters

    Zvezdov, D., 2011, Innovations in Sharing Environmental Observations and Information: Proceedings of the 25th International Conference EnviroInfo : Youth Informatics Prize, Special Tracks and Workshops. Pillmann, W., Schade, S. & Smits, P. (eds.). Shaker Verlag, Vol. 2. p. 601-607 7 p. (ASIM-Mitteilungen aus den Arbeitskreisen).

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

  7. Published

    Accounting for Un-Sustainability or Sustainability Accounting? Notions, Concepts and Consequences for Research. A Debate

    Gray, R. & Schaltegger, S., 2012, Sustainable Economy. Helsinki Metropolia University of Applied Sciences , 2 p.

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

  8. Published

    Beyond Markets: Strategic Sustainability Management Control

    Schaltegger, S. & Burritt, R., 2011, EURAM 2011: Management Culture in the 21st Century : European Academy of Management (EURAM). EURAM (ed.). Estonian Business School, 28 p.

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

  9. Published

    Business Model Assessment: Taking a Stakeholder Perspective

    Freudenreich, B., Saviuc, I. & Schaltegger, S., 2015, Measuring sustainability performance: bridging corporate and academic contributions. Rodney, I. & Schaltegger, S. (eds.). World Business Council for Sustainable Development (WBCSD), p. 102-105 4 p.

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

  10. Published

    Carbon Management Accounting: A Systematic Literature Review

    Zvezdov, D. & Schaltegger, S., 2014, From Sustainability Reporting to Sustainability Management Control. Rotterdam: Environmental and Sustainability Management Accounting Network, 5 p.

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

  11. 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

  12. 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

  13. 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

  14. 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

  15. 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

  16. 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

  17. Published

    Management Control for Sustainability: Exploring patterns in Large European Firms

    Crutzen, N., Zvezdov, D. & Schaltegger, S., 2013, EMAN-EU 2013 conference on Material Flow Cost Accounting: Conference Proceedings. Guenther, E. & Bergmann, A. (eds.). TU Dresden, Faculty of Business and Economics, p. 17-21 5 p.

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

  18. Published

    Multidimensional Performance Measurement Meets Sustainability: A Systematic Review of the Sustainability Balanced Scorecard

    Hansen, E. G. & Schaltegger, S., 2013, Proceeding of British Academy of Management 2013: Proceedings of the 27th Annual Conference of the British Academy of Management (BAM). Holloway, J., Jones, O. & Zundel, M. (eds.). British Academy of Management, 30 p.

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

  19. 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

  20. 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

  21. Published

    Sustainability Management Control

    Schaltegger, S. & Burritt, R., 2011, Accounting for Climate Change - What and how to measure: EMAN-EU 2011 Conference, Proceedings. Csutora, M. & Kerekes, S. (eds.). p. 7-15 9 p.

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

  22. Published

    The Discipline of Environmental Management Accounting (EMA): A Bibliometric Literature Review

    Schaltegger, S., Gibassier, D. & Zvezdov, D., 2013, EMAN - EU 2013 Conference MATERIAL FLOW COST A CCOUNTING: CONFERENCE PROCEED INGS. Guenther, E. & Bergmann, A. (eds.). Dresden: TU Dresden, Faculty of Business and Economics, p. 1-5 5 p.

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

  23. Published

    The Environmental Efficacy of Sustainability Management Tools

    Hörisch, J., Schaltegger, S., Alvarez, I. & Ortas, E., 2014, From Sustainability Reporting to Sustainability Management Control: Conference on Sustainability Reporting and 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

  24. 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

  25. Published abstract in conference proceedings › Research › Not peer-reviewed
  26. Published

    Sustainability Business Cases or Low Hanging Fruit? Environmental Management Accounting Applications in South-East Asia

    Viere, T., Schaltegger, S., Herzig, C. & Burritt, R. L., 2006, Environmental management accounting and cleaner production; abstracts: Environmental Management Accounting Network 9th annual conference ; Graz Austria, 2006. Schnitzer, H. & Jasch, C. (eds.). Verlag Technische Universität Graz, p. 47 1 p.

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

  27. Published abstract in conference proceedings › Research › Peer-reviewed
  28. 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

  29. 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

  30. 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

  31. Published

    Measuring positive sustainability - 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. Schaltegger, S. (ed.). Lüneburg: Centre for Sustainability Management, p. 226-227 2 p.

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

  32. 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

  33. 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

  34. 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

  35. Published

    Success Factors of Biofuel Feedstock Investments: An Empirical Analysis Applying Resource-Based Theory

    Lüdeke-Freund, F. & Kügemann, M., 2012, Sustainability: Enabling a Transdisciplinary Approach: Abstract band. Heinrichs, H. (ed.). Centre for Sustainability Management, p. 40 1 p.

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

  36. 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

  37. Articles for encyclopedia › Research
  38. 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

  39. Published

    Sustainability Accounting

    Zvezdov, D. & Schaltegger, S., 2013, Encyclopedia of Corporate Social Responsibility. Idowu, S. O., Capaldi, N., Zu, L. & Das Gupta, A. (eds.). Heidelberg, New York: Springer, p. 2363-2370 8 p.

    Research output: Contributions to collected editions/works › Articles for encyclopedia › Research

  40. Contributions to collected editions/anthologies › Research › Not peer-reviewed
  41. Published

    Accounting for Eco-Efficiency

    Schaltegger, S., 1998, Environmental Management in Practice: Volume I: Instruments for Environmental Management. Nath, B., Hens, L., Compton, P. & Devuyst, D. (eds.). London: Routledge Taylor & Francis Group, Vol. 1. p. 272-287 16 p.

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

  42. Published

    Axel Springer Verlag: Nachhaltigkeitsmanagement am Druckstandort

    Bieder, T., Friese, A. & Hahn, T., 2002, Nachhaltig managen mit der Balanced Scorecard: Konzept und Fallstudien. Schaltegger, S. & Dyllick, T. (eds.). Wiesbaden: Dr. Gabler Verlag, p. 167-197 31 p.

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

  43. 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

  44. 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

  45. 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

  46. 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

  47. 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

  48. 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

  49. 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

  50. 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

  51. 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

  52. Published

    Management unternehmerischer Nachhaltigkeitsleistung: die Sustainability Balanced Scorecard zur Integration wirtschaftlicher, ökologischer und sozialer Verantwortung

    Schaltegger, S. & Wagner, M., 2006, Bausteine einer nachhaltigkeitsorientierten Betriebswirtschaftslehre: Festschrift zum 70. Geburtstag von Eberhard Seidel. Göllinger, T. (ed.). Marburg: Metropolis Verlag für Ökonomie, p. 157-176 20 p.

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

  53. Published

    Managing and Measuring the Business Case for Sustainability: Capturing the Relationship between Sustainability Performance, Business Competitiveness and Economic Performance

    Schaltegger, S. & Wagner, M., 08.09.2017, Managing the Business Case for Sustainability: The Integration of Social, Environmental and Economic Performance. Schaltegger, S. & Wagner, M. (eds.). Sheffield: Greenleaf Publishing, p. 1-27 27 p.

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

  54. Published

    Mapping the Links of Corporate Sustainability: Sustainability Balanced Scorecards as a Tool for Sustainability Performance Measurement and Management

    Wagner, M. & Schaltegger, S., 08.09.2017, Managing the Business Case for Sustainability: The Integration of Social, Environmental and Economic Performance. Schaltegger, S. & Wagner, M. (eds.). Sheffield: Greenleaf Publishing, p. 108-126 21 p.

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

  55. Published

    Marktorientiertes Nachhaltigkeitscontrolling

    Schaltegger, S., 2014, Sustainable Marketing Management: Grundlagen und Cases. Meffert, H., Kenning, P. & Kirchgeorg, M. (eds.). Wiesbaden: Gabler Verlag, p. 271-287 17 p.

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

  56. Published

    Nachhaltige Unternehmensstrategie: Teil 6: Sustainability Balanced Scorecard

    Hahn, T. & Wagner, M., 2002, Betriebliches Umweltmanagement: Loseblattsammlung. Lutz, U., Döttinger, K. & Roth, K. (eds.). Düsseldorf: Symposion Publishing

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

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