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Sustainability Accounting, Performance Management & Finance

Organisational unit: Institution

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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. Journal articles › Research › Not peer-reviewed
  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

    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

  4. 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

  5. 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

  6. 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

  7. Journal articles › Research › Peer-reviewed
  8. Published

    Accounting for work conditions from modern slavery to decent work

    Christ, K. L., Burritt, R. & Schaltegger, S., 20.10.2020, In: Accounting, Auditing & Accountability Journal. 33, 7, p. 1481-1504 24 p.

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

  9. Published

    Accounting towards Sustainability in Production and Supply Chains

    Burritt, R. & Schaltegger, S., 01.12.2014, In: The British Accounting Review. 46, 4, p. 327-343 17 p.

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

  10. Published

    Advancing the Integration of Corporate Sustainability Measurement, Management, and Reporting

    Maas, K., Schaltegger, S. & Crutzen, N., 01.10.2016, In: Journal of Cleaner Production. 133, p. 859-862 4 p.

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

  11. Published

    A Multimedia Assessment Scheme to Evaluate Chemical Effects on the Environment and Human Health

    Grimsted, B. A., Schaltegger, S., Stinson, C. H. & Waldron, C. S., 1994, In: Pollution Prevention Review. Summer 1994, p. 259-268 10 p.

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

  12. Published

    Analyse erfolgversprechender Förderpfade in der Umweltpolitik: Stakeholder-Links zwischen Regierung, Management und Intermediären am Beispiel des betrieblichen Umweltrechnungswesens

    Schaltegger, S., Hahn, T. & Burritt, R., 2005, In: Zeitschrift für Umweltpolitik & Umweltrecht. 28, 2, p. 193-210 18 p.

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

  13. Published

    An Equation with many Variables: Unhiding the Relationship between Sustainability and Investment Performance

    Peylo, B. T. & Schaltegger, S., 03.04.2014, In: Journal of Sustainable Finance & Investment. 4, 2, p. 110-126 17 p.

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

  14. Published

    Assessing Corporate Sustainability Through Ratings: Challenges and Their Causes

    Windolph, S. E., 09.2011, In: Journal of Environmental Sustainability. 1, 1, p. 61-80 22 p., 5.

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

  15. Published

    Assessing the contribution of products to the United Nations’ Sustainable Development Goals: a methodological proposal

    Eberle, U., Wenzig, J. & Mumm, N., 07.2022, In: The International Journal of Life Cycle Assessment. 27, 7, p. 959-977 19 p.

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

  16. Published

    A Synthesis of Modern Portfolio Theory and Sustainable Investment

    Peylo, B. T., 2012, In: The Journal of Investing. 21, 4, p. 33-46 14 p.

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

  17. Published

    Business Cases for Sustainability: A Stakeholder Theory Perspective

    Schaltegger, S., Hörisch, J. & Freeman, R. E., 09.2019, In: Organization & Environment. 32, 3, p. 191-212 22 p.

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

  18. Published

    Calculating the True Profitability of Pollution Prevention

    Schaltegger, S. & Müller, K., 1997, In: Greener Management International. 17, Spring, p. 53-68 16 p.

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

  19. Published

    Carbon Accounting for Sustainability and Management: Status Quo and Challenges

    Schaltegger, S. & Csutora, M., 11.2012, In: Journal of Cleaner Production. 36, p. 1-16 16 p.

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

  20. Published

    Carbon Management Accounting: Explaining Practice in Leading German Companies

    Burritt, R., Schaltegger, S. & Zvezdov, D., 03.2011, In: Australian Accounting Review. 21, 1, p. 80-98 19 p.

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

  21. Published

    Carbon Management Accounting and Reporting in Practice: A Case Study on Converging Emergent Approaches

    Gibassier, D. & Schaltegger, S., 07.09.2015, In: Sustainability Accounting, Management and Policy Journal. 6, 3, p. 340-365 26 p.

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

  22. Published

    Comparing the research-practice gap in management accounting: A view from professional accounting bodies in Australia and Germany

    Tucker, B. & Schaltegger, S., 21.03.2016, In: Accounting, Auditing & Accountability Journal. 29, 3, p. 362-400 39 p.

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

  23. Published

    Contributions to Sustainability: What Kind of Information is Needed?

    Schaltegger, S., 2008, In: Issues in Social and Environmental Accounting. 2, 1, p. 1-2 2 p.

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

  24. 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

  25. 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

  26. 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

  27. 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

  28. 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

  29. 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

  30. 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

  31. 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

  32. 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

  33. 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

  34. 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

  35. 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

  36. 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

  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

    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

  39. 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

  40. 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

  41. 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

  42. 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

  43. 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

  44. 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

  45. 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

  46. 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

  47. 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

  48. 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

  49. 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

  50. 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

  51. 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

  52. 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

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