Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice

Research output: Contributions to collected editions/worksArticle in conference proceedingsResearchpeer-review


This paper investigates which sustainability accounting tools are applied in corporate practice. Although a multitude of tools can be identified in academic literature and practitioner handbooks, comparatively little is known about which of these sustainability accounting tools are known and applied by companies. The awareness and application of such tools is considered to be inevitable to implement corporate sustainability.
Drawing on a comparative survey among large German companies, this paper reveals a growing importance of integrated sustainability accounting
tools as well as of specific performance management tools.
Based on the survey results, this paper discusses the application of sustainability accounting tools with regard to their function to provide information for managerial decision making and corporate communication. Furthermore, it identifies gaps for future research.
Original languageEnglish
Title of host publicationAbstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting : in collaboration with the CSEAR International Congress on Social and Environmental Accounting Research Environmental Management Accounting for a Sustainable Economy
Number of pages5
Place of PublicationHelsinki
PublisherHelsinki Metropolia University of Applied Sciences
Publication date2012
ISBN (Print)978-952-93-1238-2
ISBN (Electronic)978-952-93-1239-7
Publication statusPublished - 2012
Event15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012: Accounting for Sustainable Business with EMA - Helsinki, Finland
Duration: 24.09.201226.09.2012
Conference number: 15