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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. 2017
  2. Published

    Der Handabdruck: Ein Ansatz zur Messung positiver Nachhaltigkeitswirkung von Produkten. Stand und Ausblick: Arbeitspapier Nr. 2 im Rahmen des Projekts "Der Handabdruck: ein komplementäres Maß positiver Nachhaltigkeitswirkung von Produkten"

    Beckmann, J., Eberle, U., Eisenhauer, P., Hahn, R., Hermann, C., Kühnen, M., Schaltegger, S., Schmid, M. & Silva, S. L., 2017, Lüneburg: Centre for Sustainability Management, 28 p. (Arbeitspapier Handabdruck; no. 2).

    Research output: Working paper › Working papers

  3. Published

    Lohnt sich Nachhaltigkeitsmanagement? Mindsets, "business cases" und Strategie

    Schaltegger, S., 2017, CSR und Strategisches Management: Wie man mit Nachhaltigkeit langfristig im Wettbewerb gewinnt. Wunder, T. (ed.). Heidelberg: Gabler Verlag, p. 81-92 12 p. (Management-Reihe Corporate Social Responsibility).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  4. Published

    Sustainability-Oriented Business Model Assessment—A Conceptual Foundation

    Lüdeke-Freund, F., Freudenreich, B., Schaltegger, S., Saviuc, I. & Stock, M., 2017, Analytics, Innovation, and Excellence-Driven Enterprise Sustainability. Carayannis, E. G. & Sindakis, S. (eds.). New York: Palgrave Macmillan, p. 169-206 38 p. (Palgrave studies in democracy, innovation, and entrepreneurship for growth).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  5. Published

    Sustainable Development: Special Issue: Innovative measurement approaches for corporate sustainability

    Álvarez-Etxeberria, I. (ed.), Ortas, E. (ed.) & Schaltegger, S. (ed.), 2017, Bradford, West Yorkshire: John Wiley & Sons Ltd. 55 p. (Sustainable Development; vol. 25, no. 2)

    Research output: Books and anthologies › Special Journal issue › Research

  6. Published

    Verständnis und Messung sozialer und positiver Nachhaltigkeitswirkungen: Erkenntnisse aus Literatur, Praxis und Delphi Studien: Arbeitspapier Nr. 1 im Rahmen des Projekts "Der Handabdruck: ein komplementäres Maß positiver Nachhaltigkeitswirkung von Produkten"

    Kühnen, M., Hahn, R., Silva, S. L. & Schaltegger, S., 2017, Lüneburg: Centre for Sustainability Management, 31 p. (Arbeitspapier Handabdruck; no. 1).

    Research output: Working paper › Working papers

  7. 2016
  8. 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

  9. Published

    Journal of Cleaner Production. Special Volume: The Integration of Corporate Sustainability Assessment, Management Accounting, Control, and Reporting

    Maas, K. (ed.), Schaltegger, S. (ed.) & Crutzen, N. (ed.), 10.11.2016, Elsevier B.V. 249 p. (Journal of Cleaner Production; vol. 136 , no. Part A)

    Research output: Books and anthologies › Special Journal issue › Research

  10. 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

  11. 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

  12. 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

  13. Published

    Decision Support Through Carbon Management Accounting - A Framework-Based Literature Review

    Zvezdov, D. & Schaltegger, S., 01.01.2016, Corporate Carbon and Climate Accounting. Schaltegger, S., Zvezdov, D., Alvarez Etxeberria, I. & Günther, E. (eds.). Cham: Springer, p. 27-44 18 p.

    Research output: Contributions to collected editions/works › Chapter › peer-review

  14. Published

    The Sustainability Balanced Scorecard: A Systematic Review of Architectures

    Hansen, E. G. & Schaltegger, S., 01.01.2016, In: Journal of Business Ethics. 133, 2, p. 193-221 29 p.

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

  15. Published

    20th EMAN Conference: Two Decades of Corporate Environmental and Sustainability Accounting – What has been achieved? Proceedings

    Schaltegger, S. (ed.), 2016, Lüneburg: Centre for Sustainability Management. 299 p.

    Research output: Books and anthologies › Conference proceedings › Research

  16. Published

    Bridging corporate and academic contributions: Proceedings of the first WBCSD and EMAN joint international sustainability accounting symposium, Geneva, 2015

    Irwin, R. (ed.) & Schaltegger, S. (ed.), 2016, Geneva/Lüneburg: World Business Council for Sustainable Development (WBCSD). 118 p.

    Research output: Books and anthologies › Conference proceedings › Research

  17. Published

    CSR, Nachhaltigkeit und Controlling - Zwischen Praxislücke und Forschungskonzepten

    Schaltegger, S., 2016, CSR und Controlling: Unternehmerische Verantwortung als Gestaltungsaufgabe des Controlling. Günther, E. & Steinke, K-H. (eds.). Berlin: Gabler Verlag, p. 55-69 15 p. (Management-Reihe Corporate Social Responsibility).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  18. Published

    Measuring positive sustainability - A systematic literature review

    Silva, S. L., Beske-Janssen, P. & Schaltegger, S., 2016, 20th EMAN Conference: Two Decades of Corporate Environmental and Sustainability Accounting - What has been achieved?; Proceedings of the 20th Conference of the Environmental and Sustainability Management Accounting Network (EMAN), Lüneburg, 2016. Schaltegger, S. (ed.). Lüneburg: Centre for Sustainability Management, p. 226-227 2 p.

    Research output: Contributions to collected editions/works › Published abstract in conference proceedings › Research › peer-review

  19. Published

    Nachhaltigkeit managen mit der Balanced Scorecard

    Schaltegger, S., 2016, Bewertung unternehmerischer Nachhaltigkeit: Modelle und Methoden zur Selbstbewertung. Grothe, A. (ed.). Berlin: Erich Schmidt Verlag, p. 41-55 15 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  20. Published

    Nutzung von Nachhaltigkeitsmanagement-Software in kleinen und mittleren Unternehmen

    Johnson, M., 2016, Bewertung unternehmerischer Nachhaltigkeit: Modelle und Methoden zur Selbstbewertung. Grothe, A. (ed.). Berlin: Erich Schmidt Verlag, p. 139-155 17 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  21. Published

    Social and ethical aspects in sustainability performance measurement and assessment. A systematic literature review

    Silva, S. L., Beske-Janssen, P. & Schaltegger, S., 2016, 20th EMAN Conference: Two Decades of Corporate Environmental and Sustainability Accounting - What has been achieved?; Proceedings of the 20th Conference of the Environmental and Sustainability Management Accounting Network (EMAN), Lüneburg, 2016. Centre for Sustainability Management, p. 228-230 3 p.

    Research output: Contributions to collected editions/works › Published abstract in conference proceedings › Research › peer-review

  22. 2015
  23. 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

  24. 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

  25. 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

  26. Published

    20 years of performance measurement in sustainable supply chain management: What has been achieved?

    Beske-Janssen, P., Johnson, M. & Schaltegger, S., 14.09.2015, In: Supply Chain Management. 20, 6, p. 664-680 17 p.

    Research output: Journal contributions › Scientific review articles › Research

  27. 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

  28. 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

  29. 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

  30. Published

    Business Model Assessment: Taking a Stakeholder Perspective

    Freudenreich, B., Saviuc, I. & Schaltegger, S., 2015, Measuring sustainability performance: bridging corporate and academic contributions. Rodney, I. & Schaltegger, S. (eds.). World Business Council for Sustainable Development (WBCSD), p. 102-105 4 p.

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  31. Published

    Corporate Carbon and Climate Accounting

    Schaltegger, S. (ed.), Zvezdov, D. (ed.), Álvarez-Etxeberria, I. (ed.), Csutora, M. (ed.) & Günther, E. (ed.), 2015, Cham: Springer. 257 p.

    Research output: Books and anthologies › Book

  32. Published

    Corporate Carbon and Climate Change Accounting: Application, Developments and Issues

    Schaltegger, S., Zvezdov, D., Günther, E., Csutora, M. & Alvarez, I., 2015, Corporate Carbon and Climate Accounting. Schaltegger, S., Zvezdov, D., Alvarez Etxeberria, I. & Günther, E. (eds.). Cham: Springer, p. 1-25 25 p.

    Research output: Contributions to collected editions/works › Chapter › peer-review

  33. 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

  34. 2014
  35. Published

    Accounting for Sustainability in Production and Supply Chains: Editorial

    Burritt, R. & Schaltegger, S., 01.12.2014, In: The British Accounting Review. 46, 4, p. 323-326 4 p.

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

  36. 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

  37. 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

  38. 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

  39. Published

    Accounting for Sustainability in Production and Supply Chains: The British Accounting Review

    Burritt, R. (ed.) & Schaltegger, S. (ed.), 2014, Amsterdam: Elsevier B.V. 93 p. (The British Accounting Review ; vol. 46, no. 4)

    Research output: Books and anthologies › Special Journal issue › Research

  40. Published

    Biokraftstoffe und Biokraftstoffprojekte: Rechtliche, technische und wirtschaftliche Aspekte

    Böttcher, J. (ed.), Hampl, N. (ed.), Kügemann, M. (ed.) & Lüdeke-Freund, F. (ed.), 2014, Berlin & Heidelberg: Gabler Verlag. 417 p.

    Research output: Books and anthologies › Collected editions and anthologies › Research

  41. Published

    Carbon Management Accounting: A Systematic Literature Review

    Zvezdov, D. & Schaltegger, S., 2014, From Sustainability Reporting to Sustainability Management Control. Rotterdam: Environmental and Sustainability Management Accounting Network, 5 p.

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  42. Published

    Does Carbon Disclosure Drive Carbon Performance: An Empirical Analysis

    Qian, W. & Schaltegger, S., 2014, From Sustainability Reporting to Sustainability Management Control: Proceedings of the 17th EMAN Conference 2014. Rotterdam: Environmental and Sustainability Management Accounting Network, 5 p.

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  43. Published

    Do Large Companies Ignore Formal Sustainability Management Controls? An Exploration of Corporate Practices

    Crutzen, N. & Schaltegger, S., 2014, From Sustainability Reporting to Sustainability Management Control. Rotterdam: Environmental and Sustainability Management Accounting Network, 4 p.

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  44. Published

    Investitionen in Biokraftstoffprojekte: Herausforderungen des "Generationenwechsels"

    Kügemann, M., Hampl, N. & Lüdeke-Freund, F., 2014, Biokraftstoffe und Biokraftstoffprojekte: Rechtliche, technische und wirtschaftliche Aspekte. Böttcher, J., Hampl, N., Kügemann, M. & Lüdeke-Freund, F. (eds.). Berlin & Heidelberg: Gabler Verlag, p. 109-137 29 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  45. Published

    Marktorientiertes Nachhaltigkeitscontrolling

    Schaltegger, S., 2014, Sustainable Marketing Management: Grundlagen und Cases. Meffert, H., Kenning, P. & Kirchgeorg, M. (eds.). Wiesbaden: Gabler Verlag, p. 271-287 17 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

  46. Published

    Nachhaltiges Investment erfordert "Business Cases for Sustainability"

    Schaltegger, S., 2014, Nachhaltige Geldanlagen: Produkte, Strategien und Beratungskonzepte. Martin, F. & Stefan, S. (eds.). 2 ed. Frankfurt/Main: Frankfurt School Verlag, p. 110-126 17 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  47. Published

    Nachhaltigkeitsberichterstattung zwischen Transparenzanspruch und Management der Nachhaltigkeitsleistung

    Schaltegger, S., 2014, CSR und Reporting: Nach­haltigkeits- und CSR-Berichterstattung verstehen und erfolgreich umsetzen. Fifka, M. S. (ed.). Berlin: Gabler Verlag, p. 21-34 14 p. (Management-Reihe Corporate Social Responsibility).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  48. Published

    Nachhaltigkeitszertifizierung von Biokraftstoffen in der EU

    Wreesmann, J. & Moser, C., 2014, Biokraftstoffe und Biokraftstoffprojekte: Rechtliche, technische und wirtschaftliche Aspekte. Böttcher, J., Hampl, N., Kügemann, M. & Lüdeke-Freund, F. (eds.). Berlin & Heidelberg: Gabler Verlag, p. 213-247 35 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  49. Published

    The Environmental Efficacy of Sustainability Management Tools

    Hörisch, J., Schaltegger, S., Alvarez, I. & Ortas, E., 2014, From Sustainability Reporting to Sustainability Management Control: Conference on Sustainability Reporting and Sustainability Management Control. Rotterdam: Environmental and Sustainability Management Accounting Network, 4 p.

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  50. 2013
  51. 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

  52. 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

  53. Published

    Developing Carbon Accounting: Between Driving Carbon Reductions and Complying with a Carbon Reporting Standard

    Gibassier, D. & Schaltegger, S., 2013, Lüneburg: Centre for Sustainability Management, 25 p.

    Research output: Working paper › Working papers

  54. Published

    Die kooperative Begrenzung globaler Umweltrisiken am Beispiel der Diskontierung in der neoklassischen und ökologischen Ökonomie: Eine nachhaltigkeitsökonomische Analyse

    Wagner, M., 2013, Lüneburg: Centre for Sustainability Management, 17 p.

    Research output: Working paper › Working papers

  55. Published

    Exploring Corporate Practices in Management Accounting for Sustainability

    Bennett, M., Schaltegger, S. & Zvezdov, D., 2013, London: Institute for Chartered Accountants of England and Wales (ICAEW). 55 p.

    Research output: Books and anthologies › Monographs › Research › peer-review

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