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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. Working papers › Research
  2. Published

    Integration der unternehmerischen Nachhaltigkeit in die Portfolioselektion

    Peylo, B. T., 2010, Lüneburg: Centre for Sustainability Management, 57 p.

    Research output: Working paper › Working papers

  3. Published

    Issues and Research Opportunities in Environmental Accounting

    Schaltegger, S. & Stinson, C. H., 1994, Basel: Wirtschaftswissenschaftliches Zentrum (WWZ) der Universität Basel, p. 1-20, 20 p. (WWZ-Discussion Paper; no. 9423).

    Research output: Working paper › Working papers

  4. Published

    Methoden zur Evaluation der Nachhaltigkeit von Unternehmen: Kategorisierung und Analyse ihrer Stakeholderorientierung

    Kim, K., 12.2002, Lüneburg: Centre for Sustainability Management, 58 p.

    Research output: Working paper › Working papers

  5. Published

    Methodik der ökologischen Rechnungslegung in Unternehmen: Forschungsbeitrag und Anleitung für den Praxisgebrauch.

    Schaltegger, S. & Sturm, A., 1992, Basel: Wirtschaftswissenschaftliches Zentrum (WWZ) der Universität Basel, 38 p. (WWZ-Studie; no. 33).

    Research output: Working paper › Working papers

  6. Published

    Nachhaltiges Wirtschaften aus Sicht des "Business Case of Sustainability": Ergebnispapier zum Fachdialog des Bundesumweltministeriums (BMU) am 17. November 2005

    Schaltegger, S. & Hasenmüller, P., 2005, Lüneburg: Centre for Sustainability Management, 24 p.

    Research output: Working paper › Working papers

  7. Published

    Ökologieinduzierte Entscheidungsprobleme des Managements: Ansatzpunkte zur Ausgestaltung von Instrumenten.

    Schaltegger, S. & Sturm, A., 11.1989, Basel: Wirtschaftswissenschaftliches Zentrum (WWZ) der Universität Basel, 27 p. (WWZ-Discussion Paper ; no. 8914).

    Research output: Working paper › Working papers

  8. Published

    Qu'est-ce que la "stakeholder value"? Du mot-clé à sa quantification

    Figge, F. & Schaltegger, S., 2000, Lüneburg: Centre for Sustainability Management, 57 p.

    Research output: Working paper › Working papers

  9. Published

    Stakeholder Value Matrix: die Verbindung zwischen Shareholder Value und Stakeholder Value

    Figge, F., 05.2002, Lüneburg: Centre for Sustainability Management, 17 p.

    Research output: Working paper › Working papers

  10. Published

    Strategic Management and Measurement of Corporate Pollution: Ecological Accounting: A Strategic Approach for Environmental Assessment

    Schaltegger, S., 1993, Minnesota: Strategic Management Research Center, (Study of Strategic Management Research Centre; no. 183).

    Research output: Working paper › Working papers

  11. Published

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

    Schaltegger, S., 03.2010, Lüneburg: Centre for Sustainability Management, 15 p.

    Research output: Working paper › Working papers

  12. Published

    Sustainability Balanced Scorecard: von der Theorie zur Umsetzung

    Hahn, T. & Wagner, M., 09.2001, Lüneburg: Centre for Sustainability Management, 18 p.

    Research output: Working paper › Working papers

  13. Published

    Sustainability Balanced Scorecard: Wertorientiertes Nachhaltigkeitsmanagement mit der Balanced Scorecard

    Figge, F., Hahn, T., Schaltegger, S. & Wagner, M., 04.2001, Lüneburg: Centre for Sustainability Management, 67 p.

    Research output: Working paper › Working papers

  14. Published

    Sustainable Value Added: Measuring Corporate Sustainable Performance beyond Eco-Efficiency

    Figge, F. & Hahn, T., 2001, Lüneburg: Centre for Sustainability Management, 14 p.

    Research output: Working paper › Working papers

  15. Published

    Sustainable Value Added: Measuring Corporate Sustainable Performance Beyond Eco-Efficiency

    Figge, F. & Hahn, T., 04.2002, 2., rev. ed ed., Lüneburg: Centre for Sustainability Management, 34 p.

    Research output: Working paper › Working papers

  16. Published

    The “Business Case for Sustainability” Concept: A Short Introduction

    Schaltegger, S. & Lüdeke-Freund, F., 2012, Lüneburg: Centre for Sustainability Management, 12 p.

    Research output: Working paper › Working papers

  17. Published

    The Forgotten Link between "Green" and Economic Success: Environmental Management as the Crucial Trigger between Environmental and Economic Performance

    Schaltegger, S. & Synnestvedt, T., 2001, Lüneburg: Centre for Sustainability Management, 16 p.

    Research output: Working paper › Working papers

  18. Published

    The Role of Intermediary Organizations in Eco-Efficiency Improvements in SMEs: A Multi-Case Study in the Metal- und Mechanical Engineering Industries in Germany

    Klewitz, J. & Zeyen, A., 2010, Lüneburg: Centre for Sustainability Management, 23 p.

    Research output: Working paper › Working papers

  19. Published

    Umsatzsteigerung durch Nachhaltigkeit: Potenziale und Hürden für Hersteller von Nahrungsmitteln

    Steinbach, A., 2008, Lüneburg: Centre for Sustainability Management, 112 p.

    Research output: Working paper › Working papers

  20. 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

  21. Published

    Was ist Stakeholder Value? Vom Schlagwort zur Messung

    Figge, F. & Schaltegger, S., 2000, Lüneburg: Universität Lüneburg, 59 p.

    Research output: Working paper › Working papers

  22. Published

    Was ist Stakeholder Value? Vom Schlagwort zur Messung

    Figge, F. & Schaltegger, S., 1999, Lüneburg: Universität Lüneburg, 51 p. (Arbeitsbericht Universität Lüneburg Fachbereich Wirtschafts- und Sozialwissenschaften; no. 219).

    Research output: Working paper › Working papers

  23. Published

    Wertschaffendes Umweltmanagement: Keine Nachhaltigkeit ohne ökonomischen Erfolg. Kein ökonomischer Erfolg ohne Nachhaltigkeit

    Figge, F., 2001, Lüneburg: Centre for Sustainability Management, 45 p.

    Research output: Working paper › Working papers

  24. Published

    What is Stakeholder Value? Developing a Catchphrase into a Benchmarking Tool

    Figge, F. & Schaltegger, S., 2000, Lüneburg: Universität Lüneburg, 57 p.

    Research output: Working paper › Working papers

  25. Published

    Zur Glaubwürdigkeit nachhaltiger Aktienfonds: Eine Untersuchung informationsökonomischer Probleme, konventioneller Lösungsansätze und konzeptioneller Weiterentwicklungen

    Kroschinski, J., 2013, Lüneburg: Centre for Sustainability Management, 150 p.

    Research output: Working paper › Working papers

  26. Book › Research
  27. 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

  28. Published

    Sustainability Accounting and Reporting

    Schaltegger, S. (ed.), Bennett, M. (ed.) & Burritt, R. (ed.), 01.01.2006, Dordrecht: Springer. 715 p. (Eco-efficiency in industry and science; vol. 21)

    Research output: Books and anthologies › Book

  29. Comments / Debate / Reports › Research
  30. 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

  31. Comments / Debate / Reports › Transfer
  32. Published

    Koordiniertes Ökobilanzieren im KOPÖ

    Schaltegger, S., 01.07.1994, In: GAIA. 3, 4, p. 187 1 p.

    Research output: Journal contributions › Comments / Debate / Reports › Transfer

  33. Chapter › Research › Not peer-reviewed
  34. Published

    An Integrative Framework of Environmental Management Accounting: Consolidating the Different Approaches of EMA into a Common Framework and Terminology

    Burritt, R. L., Hahn, T. & Schaltegger, S., 2002, Environmental Management Accounting: Informational and Institutional Developments. Bennett, M. & Bouma, J. J. (eds.). Dordrecht: Kluwer Academic Publishers, p. 21-35 15 p. (Eco-Efficiency in Industry and Science ; vol. 9).

    Research output: Contributions to collected editions/works › Chapter

  35. 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

  36. Published

    Finanzmärkte – Treiber oder Bremser des betrieblichen Umweltmanagements

    Schaltegger, S. & Figge, F., 01.01.1999, Betriebliches Umweltmanagement im 21. Jahrhundert: Aspekte, Aufgaben, Perspektiven. Seidel, E. (ed.). Berlin: Springer, p. 287-299 13 p.

    Research output: Contributions to collected editions/works › Chapter

  37. Chapter › Research › Peer-reviewed
  38. Published

    Achieving Environmental-Economic Sustainability Through Corporate Environmental Strategies: Empirical Evidence on Environmental Shareholder Value

    Wagner, M., 2006, Sustainability Accounting and Reporting. Schaltegger, S., Bennett, M. & Burritt, R. (eds.). Dordrecht: Springer, p. 183-206 24 p. (Eco-Efficiency in industry and science; vol. 21).

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

  39. 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

  40. Published

    Corporate Sustainability Accounting: A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders

    Schaltegger, S. & Burritt, R., 2006, Sustainability accounting and reporting. Schaltegger, S., Bennett, M. & Burritt, R. (eds.). Dordrecht: Springer Science+Business Media, p. 37-59 23 p. (Eco-Efficiency in industry and science; vol. 21).

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

  41. 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

  42. Published

    Environmental Accounting

    Schaltegger, S. & Burritt, R., 27.03.2007, The International Handbook on Environmental Technology Management. Marinova, D., Annandale, D. & Phillimore, J. (eds.). Cheltenham: Edward Elgar Publishing, p. 308-323 16 p.

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

  43. Published

    In Control of Sustainability Information: Untangling the Role of Accountants

    Schaltegger, S. & Zvezdov, D., 2013, Accounting and Control for Sustainability. Songini, L., Pistoni, A. & Herzig, C. (eds.). Bingley: Emerald Publishing Limited, p. 265-296 32 p. 17100582. (Studies in Managerial and Financial Accounting; vol. 26).

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

  44. Published

    Managing Sustainability Performance Measurement and Reporting in an Integrated Manner: Sustainability Accounting as the Link Between the Sustainability Balanced Scorecard and Sustainability Reporting

    Schaltegger, S. & Wagner, M., 2006, Sustainability Accounting and Reporting. Schaltegger, S., Bennett, M. & Burritt, R. (eds.). Dordrecht: Springer Science+Business Media, p. 681-697 17 p. (Eco-Efficiency in industry and science; vol. 21).

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

  45. Published

    Sustainability Accounting and Reporting: Development, Linkages and Reflection: An Introduction

    Schaltegger, S., Bennett, M. & Burritt, R., 2006, Sustainability Accounting and Reporting. Schaltegger, S., Bennett, M. & Burritt, R. (eds.). Dordrecht: Springer Science+Business Media, p. 1-33 33 p. (Eco-Efficiency in industry and science; vol. 21).

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

  46. 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

  47. 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

  48. Published

    Understanding and Supporting Management Decision-Making: South East Asian Case Studies on Environmental Management Accounting

    Herzig, C., Viere, T., Burritt, R. & Schaltegger, S., 2006, Sustainability Accounting and Reporting. Schaltegger, S., Bennett, M. & Burritt, R. (eds.). Dordrecht: Springer Science+Business Media, p. 491-507 17 p.

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

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