Sustainability Accounting, Performance Management & Finance
Organisational unit: Institution
Organisation profile
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.
- 2024
- Published
Revisiting Renewable Energies: Liberating, Pacifying, and Democratizing
Schaltegger, S., Linnenluecke, M. K., Dijkstra-Silva, S. & Christ, K. L., 07.2024, In: Business and Society. 63, 6, p. 1295-1301 7 p.Research output: Journal contributions › Comments / Debate / Reports › Research
- 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
- 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
- 2023
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 2022
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 2021
- 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
- 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
- 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
- Published
Materials and Energy Accounting
Burritt, R., Christ, K. & Schaltegger, S., 31.03.2021, Routledge Handbook of Environmental Accounting. Bebbington, J., Larrinaga, C., O'Dwyer, B. & Thomson, I. (eds.). London: Routledge Taylor & Francis Group, p. 207-223 17 p.Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- 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
- 2020
- 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
- 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
- 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
- Published
Integration von Nachhaltigkeit in das Controlling: Praxisleitfaden für Unternehmen 2020
Nuzum, A-K., Petersen, H., Lühn, M., Wenzig, J. & Schaltegger, S., 2020, 19 p.Research output: Working paper › Project reports › Research
- 2019
- 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
- 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
- Published
Stakeholder expectations on sustainability performance measurement and assessment: A systematic literature review
Silva, S. L., Nuzum, A-K. & Schaltegger, S., 20.04.2019, In: Journal of Cleaner Production. 217, p. 204-215 12 p.Research output: Journal contributions › Scientific review articles › Research
- 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
- 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
- Published
Performance measurement in sustainable supply chain management: linking research and practice
Beske-Janssen, P., Schaltegger, S. & Liedke, S., 2019, Handbook on the Sustainable Supply Chain. Sarkis, J. (ed.). Cheltenham: Edward Elgar Publishing, p. 331-356 26 p. (Research handbooks in business and management series).Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- 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
- 2018
- Published
Setting the research agenda for measuring sustainability performance: systematic application of the world café method
Silva, S. L. & Günther, E., 18.09.2018, In: Sustainability Accounting, Management and Policy Journal. 9, 4, p. 455-469 15 p.Research output: Journal contributions › Scientific review articles › Research
- 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
- 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
- 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
- Published
Accounting for Sustainability: Asia Pacific Perspectives
Lee, K-H. (ed.) & Schaltegger, S. (ed.), 2018, Cham: Springer International Publishing AG. 305 p. (Eco-efficiency in industry and science; vol. 33)Research output: Books and anthologies › Collected editions and anthologies › Research
- Published
Asia Pacific Perspectives on Accounting for Sustainability: An Introduction
Lee, K-H. & Schaltegger, S., 2018, Accounting for Sustainability : Asia Pacific Perspectives. Lee, K-H. & Schaltegger, S. (eds.). Cham: Springer International Publishing AG, p. 1-8 8 p. (Eco-efficiency in industry and science; vol. 33).Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- Published
Managing Eco-efficiency Development for Sustainability: An Investigation of Top Carbon Polluters in Australia
Qian, W., Kaur, A. & Schaltegger, S., 2018, Accounting for Sustainability : Asia Pacific Perspectives. Lee, K-H. & Schaltegger, S. (eds.). Cham: Springer International Publishing AG, p. 103-124 22 p. (Eco-efficiency in industry and science; vol. 33).Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review
- 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
- 2017
- 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
- 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
- Published
Sustainability as a Fundamental Challenge for Management Accountants
Schaltegger, S., 01.09.2017, The Role of the Management Accountant: Local Variations and Global Influences. Goretzki, L. & Strauss, E. (eds.). London: Routledge Taylor & Francis Group, p. 274-291 18 p. (Routledge studies in accounting; vol. 26).Research output: Contributions to collected editions/works › Chapter › peer-review
- 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
- 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
- Published
Innovative Measurement for Corporate Sustainability: Editorial
Álvarez-Etxeberria, I., Ortas, E. & Schaltegger, S., 01.03.2017, In: Sustainable Development. 25 , 2, p. 111-112 2 p.Research output: Journal contributions › Other (editorial matter etc.) › Research
- 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