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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. 2024
  2. 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

  3. 2023
  4. Published

    Individual change agents for corporate sustainability transformation: a systematic literature review

    Buhr, M., Harms, D. & Schaltegger, S., 01.12.2023, In: Benchmarking: An International Journal. 30, 10, p. 4221–4247 27 p.

    Research output: Journal contributions › Scientific review articles › Research

  5. 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

  6. 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

  7. Published

    EDITORIAL

    Gibassier, D., Maas, K. & Schaltegger, S., 07.2023, In: Business Strategy and the Environment. 32, 5, p. 2541-2543 3 p.

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

  8. 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

  9. 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

  10. 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

  11. 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

  12. 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

  13. 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

  14. E-pub ahead of print

    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., 2023, (E-pub ahead of print) In: Meditari Accountancy Research. 22 p.

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

  15. 2022
  16. 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

  17. 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

  18. 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

  19. Published

    Environmental management accounting: development, context, contribution and outlook

    Schaltegger, S., Burritt, R. & Christ, K. L., 04.08.2022, Handbook of Accounting and Sustainability. Adams, C. (ed.). Cheltenham: Edward Elgar Publishing, p. 260-278 19 p. (Research handbooks in accounting).

    Research output: Contributions to collected editions/works › Chapter

  20. 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

  21. 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

  22. 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

  23. 2021
  24. 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

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