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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. Journal articles › Research › Peer-reviewed
  2. 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

  3. 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

  4. Published

    Integration of Sustainability into Modern Portfolio Theory

    Peylo, B. T., 2011, In: Journal of Management and Financial Sciences. IV, 6, p. 85-109 24 p.

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

  5. Published

    Integrative Management of Sustainability Performance, Measurement and Reporting

    Schaltegger, S. & Wagner, M., 19.06.2006, In: International Journal of Accounting, Auditing and Performance Evaluation. 3, 1, p. 1-19 19 p.

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

  6. Published

    Is Environmental Manage­ment Accounting a Discipline? A Bibliometric Literature Review

    Schaltegger, S., Gibassier, D. & Zvezdov, D., 01.12.2013, In: Meditari Accountancy Research. 21, 1, p. 4-31 28 p.

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

  7. Published

    Konzeption und Praxis des Nachhaltigkeitscontrollings: Ansatzpunkte in großen deutschen Unternehmen

    Schaltegger, S. & Zvezdov, D., 08.2011, In: Controlling. 23, 8/9, p. 430-435 6 p.

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

  8. Published

    Linking Environmental Management Accounting: A Reflection on (Missing) Links to Sustainability and Planetary Boundaries

    Schaltegger, S., 02.01.2018, In: Social and Environmental Accountability Journal. 38, 1, p. 19-29 11 p.

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

  9. Published

    Linking Sustainability-related Stakeholder Feedback to Corporate Sustainability Performance: An Empirical Analysis of Stakeholder Dialogues

    Hörisch, J., Schaltegger, S. & Windolph, S. E., 2015, In: International Journal of Business Environment. 7, 2, p. 200-218 19 p.

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

  10. Published

    Management klimarelevanter Reportinginformationen: Eine explorative Untersuchung in deutschen Unternehmen

    Schaltegger, S. & Zvezdov, D., 2011, In: Zeitschrift für Controlling & Management. 55, 2, p. 92-96 5 p.

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

  11. Published

    Management Roles and Sustainability Information: Exploring corporate practice

    Schaltegger, S., Burritt, R., Zvezdov, D., Hörisch, J. & Tingey-Holyoak, J., 01.12.2015, In: Australian Accounting Review. 25, 4, p. 328-345 18 p.

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

  12. Published

    Managerial Eco-Control in Manufacturing and Process Industries

    Schaltegger, S. & Sturm, A., 1996, In: Greener Management International. 13, 1, p. 78-91 4 p.

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

  13. Published

    Managing and accounting for corporate biodiversity contributions mapping the field

    Schaltegger, S., Gibassier, D. & Maas, K., 07.2023, In: Business Strategy and the Environment. 32, 5, p. 2544-2553 10 p.

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

  14. Published

    Managing Supplier Requirements with HSE Accounting: The Case of the Mechanical Engineering Company Bisma Jaya, Indonesia

    Schaltegger, S. & Herzig, C., 2011, In: Social and Environmental Accountability Journal. 5, 1/2, p. 82-105 24 p.

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

  15. Published

    Measuring the Impacts of NGO Partnerships: The Corporate and Societal Benefits of Community Involvement

    Hansen, E. G. & Spitzeck, H., 08.2011, In: Corporate Governance. 11, 4, p. 415-426 12 p.

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

  16. Published

    Methodische Behandlung interner Materialkreisläufe in der Materialflusskostenrechnung

    Viere, T., Möller, A. & Schmidt, M., 12.2010, In: Umweltwirtschaftsforum. 18, 3-4, p. 203-208 6 p.

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

  17. Published

    Motivations, Barriers, and Incentives for Adopting Environmental Management (Cost) Accounting and Related Guidelines: A Study of the Republic of Korea

    Lee, K-H., 01.2011, In: Corporate Social Responsibility and Environmental Management. 18, 1, p. 39-49 11 p.

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

  18. Published

    Moving beyond “the” business case: How to make corporate sustainability work

    Busch, T., Barnett, M. L., Burritt, R. L., Cashore, B. W., Freeman, R. E., Henriques, I., Husted, B. W., Panwar, R., Pinkse, J., Schaltegger, S. & York, J., 02.2024, In: Business Strategy and the Environment. 33, 2, p. 776-787 12 p.

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

  19. Published

    Nachhaltiges Investment als Beitrag zur Markteffizienz: eine Lehre aus der Finanzmarktkrise

    Peylo, B. T. & Schaltegger, S., 2009, In: Betriebswirtschaftliche Blätter. 58, 2, p. 104-110 7 p.

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

  20. Published

    Nachhaltigkeit als Treiber des Unternehmenserfolgs: Folgerungen für die Entwicklung eines Nachhaltigkeitscontrollings

    Schaltegger, S., 2010, In: Controlling. 22, 4/5, p. 238-243 6 p.

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

  21. 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

  22. 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

  23. 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

  24. 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

  25. 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

  26. 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

  27. 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

  28. 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

  29. 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

  30. 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

  31. Published

    Supply Chain Information in Environmental Management Accounting: the Case of a Vietnamese Coffee Exporter

    Viere, T., Schaltegger, S. & Enden, J., 31.12.2007, In: Issues in Social and Environmental Accounting. 1, 2, p. 296-310 15 p.

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

  32. Published

    Sustainability Accounting and Reporting: Fad or Trend?

    Burritt, R. & Schaltegger, S., 21.09.2010, In: Accounting, Auditing & Accountability Journal. 23, 7, p. 829-846 18 p.

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

  33. Published

    Sustainability Accounting for Companies: Catchphrase or Decision Support for Business Leaders?

    Schaltegger, S. & Burritt, R., 10.2010, In: Journal of World Business. 45, 4, p. 375-384 10 p.

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

  34. Published

    Sustainability and management control. Exploring and theorizing control patterns in large European firms

    Crutzen, N., Zvezdov, D. & Schaltegger, S., 01.02.2017, In: Journal of Cleaner Production. 143, p. 1291-1301 11 p.

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

  35. Published

    Sustainability as a Driver for Corporate Economic Success: Consequences for the Development of Sustainability Management Control

    Schaltegger, S., 01.06.2011, In: Society and Economy. 33, 1, p. 15-28 14 p.

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

  36. Published

    Sustainability Balanced Scorecard: Unternehmerische Steuerung von Nachhaltigkeitsaspekten

    Schaltegger, S., 2004, In: Controlling. 16, 8/9, p. 511-516 6 p.

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

  37. Published

    Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?

    Hansen, E. G. & Schaltegger, S., 01.07.2018, In: Journal of Business Ethics. 150, 4, p. 937-952 16 p.

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

  38. Published

    Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance: A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

    Schaltegger, S., 08.2013, In: Accounting Education: an international journal. 22, 4, p. 385-387 3 p.

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

  39. Published

    Sustainability impact assessment of new ventures: An emerging field of research

    Fichter, K., Lüdeke-Freund, F., Schaltegger, S. & Schillebeeckx, S. J. D., 15.01.2023, In: Journal of Cleaner Production. 384, 12 p., 135452.

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

  40. Published

    Sustainability, Innovation and Information Technology as Sources of Value Generation

    Hack, S., 2011, In: Journal of Management and Financial Sciences. IV, 5, p. 16-35 17 p.

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

  41. Published

    Sustainability learnings from the COVID-19 crisis: Opportunities for resilient industry and business development

    Schaltegger, S., 26.08.2021, In: Sustainability Accounting, Management and Policy Journal. 12, 5, p. 889-897 9 p.

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

  42. Published

    Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals

    Christ, K. L., Dijkstra-Silva, S., Burritt, R. & Schaltegger, S., 25.04.2024, In: Meditari Accountancy Research. 32, 3, p. 923-944 22 p.

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

  43. Published

    Sustainable development of supplier performance. An empirical analysis of relationship characteristics in the automotive sector

    Naffin, J., Klewitz, J. & Schaltegger, S., 01.07.2023, In: Corporate Social Responsibility and Environmental Management. 30, 4, p. 1753-1769 17 p.

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

  44. Published

    Sustainable Value Added: Measuring Corporate Contributions to Sustainability Beyond Eco-Efficiency

    Figge, F. & Hahn, T., 20.02.2004, In: Ecological Economics. 48, 2, p. 173-187 15 p.

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

  45. Published

    Systematisierung ökonomischer Risiken durch globale Umweltprobleme

    Figge, F., 1997, In: Zeitschrift für angewandte Umweltforschung. 10, 2, p. 256-266 11 p.

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

  46. Published

    Tapping Environmental Accounting Potentials of Beer Brewing: Information Needs for Successful Cleaner Production

    Schaltegger, S., Viere, T. & Zvezdov, D., 07.2012, In: Journal of Cleaner Production. 29-30, p. 1-10 10 p.

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

  47. Published

    The Effect of Corporate Environmental Strategy Choice and Environmental Performance on Competitiveness and Economic Performance: An Empirical Study of EU Manufacturing

    Wagner, M. & Schaltegger, S., 10.2004, In: European Management Journal. 22, 5, p. 557-572 16 p.

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

  48. Published

    The Increasing Involvement of Accountants in Corporate Sustainability Management

    Zvezdov, D., Schaltegger, S. & Bennett, M., 2010, In: Journal of the Asia-Pacific Centre for Environmental Accountability. 16, 4, p. 20-31 12 p.

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

  49. Published

    The Link Between 'Green' and Economic Success: Environmental Management as the Crucial Trigger Between Environmental and Economic Performance

    Schaltegger, S. & Synnestvedt, T., 01.08.2002, In: Journal of Environmental Management. 65, 4, p. 339-346 8 p.

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

  50. Published

    The Relationship between the Environmental and Economic Performance of Firms: What Does Theory Propose and What Does Empirical Evidence Tell Us?

    Wagner, M., Schaltegger, S. & Wehrmeyer, W., 06.2001, In: Greener Management International. 34, p. 95-108 14 p.

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

  51. 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

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