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.

  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 contributionsJournal articlesResearchpeer-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 contributionsScientific review articlesResearch

  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 contributionsJournal articlesResearchpeer-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 contributionsJournal articlesResearchpeer-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 contributionsOther (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 contributionsJournal articlesResearchpeer-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 contributionsJournal articlesResearchpeer-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 contributionsJournal articlesResearchpeer-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 contributionsJournal articlesResearchpeer-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 paperProject reportsResearch

  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 contributionsComments / Debate / ReportsResearch

  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 contributionsJournal articlesResearchpeer-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 contributionsScientific review articlesResearch

  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 contributionsJournal articlesResearchpeer-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 contributionsJournal articlesResearchpeer-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/worksChapter

  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 contributionsJournal articlesResearchpeer-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 contributionsJournal articlesResearchpeer-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 anthologiesSpecial Journal issueResearch

  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 contributionsJournal articlesResearchpeer-review

  25. 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/worksArticles for encyclopediaResearch

  26. 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 contributionsJournal articlesResearchpeer-review

  27. 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/worksContributions to collected editions/anthologiesResearchpeer-review

  28. 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 contributionsJournal articlesResearchpeer-review

  29. 2020
  30. 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 contributionsJournal articlesResearchpeer-review

  31. 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 contributionsJournal articlesResearchpeer-review

  32. 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 contributionsJournal articlesResearchpeer-review

  33. 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 paperProject reportsResearch

  34. 2019
  35. 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 contributionsJournal articlesResearchpeer-review

  36. 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 contributionsJournal articlesResearchpeer-review

  37. 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 contributionsScientific review articlesResearch

  38. 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 contributionsJournal articlesResearchpeer-review

  39. 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 contributionsJournal articlesResearchpeer-review

  40. 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/worksContributions to collected editions/anthologiesResearchpeer-review

  41. 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/worksChapterpeer-review

  42. 2018
  43. 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 contributionsScientific review articlesResearch

  44. 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 contributionsJournal articlesResearchpeer-review

  45. 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 contributionsJournal articlesResearchpeer-review

  46. 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 contributionsJournal articlesResearchpeer-review

  47. 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 anthologiesCollected editions and anthologiesResearch

  48. 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/worksContributions to collected editions/anthologiesResearchpeer-review

  49. 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/worksContributions to collected editions/anthologiesResearchpeer-review

  50. Published

    Wer berichtet, wird besser

    Schaltegger, S. & Qian, W., 2018, In: Controlling & Management Review. 62, 1, p. 48-51 4 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  51. 2017
  52. 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/worksContributions to collected editions/anthologiesResearch

  53. 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/worksContributions to collected editions/anthologiesResearch

  54. 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/worksChapterpeer-review

  55. 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 contributionsJournal articlesResearchpeer-review

  56. 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 contributionsJournal articlesResearchpeer-review

  57. 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 contributionsOther (editorial matter etc.)Research

  58. 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 contributionsJournal articlesResearchpeer-review

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