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

Stefan Schaltegger; Jacob Hörisch; Dorli  Harms

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

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

Standard

Glancing into the Applied Tool Box : Surveying Operational Sustainability Accounting Practice. / Schaltegger, Stefan ; Hörisch, Jacob ; Harms, Dorli.

Abstracts. 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. Helsinki : Helsinki Metropolia University of Applied Sciences , 2012.

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

Harvard

Schaltegger, S , Hörisch, J & Harms, D 2012, Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice. in Abstracts. 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. Helsinki Metropolia University of Applied Sciences , Helsinki, 15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012, Helsinki, Finland, 24.09.12.

APA

Schaltegger, S., Hörisch, J., & Harms, D. (2012). Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice. In Abstracts. 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 Helsinki Metropolia University of Applied Sciences .

Vancouver

Schaltegger S , Hörisch J , Harms D. Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice. In Abstracts. 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. Helsinki: Helsinki Metropolia University of Applied Sciences . 2012

Bibtex

@inbook{793e024bc2e541d8b7f3c57a796aab2c,

title = "Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice",

abstract = "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. ",

keywords = "Sustainability sciences, Management & Economics",

author = "Stefan Schaltegger and Jacob H{\"o}risch and Dorli Harms",

year = "2012",

language = "English",

isbn = "978-952-93-1238-2",

booktitle = "Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting",

publisher = "Helsinki Metropolia University of Applied Sciences ",

address = "Finland",

note = "15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012 : Accounting for Sustainable Business with EMA , EMAN 2012 ; Conference date: 24-09-2012 Through 26-09-2012",

url = "http://eman-eu.org/conferences/helsinki-2012/",

}

RIS

TY - CHAP

T1 - Glancing into the Applied Tool Box

T2 - 15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012

AU - Schaltegger, Stefan

AU - Hörisch, Jacob

AU - Harms, Dorli

N1 - Conference code: 15

PY - 2012

Y1 - 2012

N2 - 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.

AB - 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.

KW - Sustainability sciences, Management & Economics

M3 - Article in conference proceedings

SN - 978-952-93-1238-2

BT - Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting

PB - Helsinki Metropolia University of Applied Sciences

CY - Helsinki

Y2 - 24 September 2012 through 26 September 2012

ER -

Other publications by the same author(s)

Accounting for corporate environmental rebounds. A conceptual approach

Egan, M. & Schaltegger, S., 20.09.2023, In: Journal of Cleaner Production. 419, 8 p., 138175.

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

Business Model Innovation for Sustainability

Lüdeke-Freund, F. & Schaltegger, S., 30.03.2023, Corporate Sustainability: Managing Responsible Business in a Globalised World. Rasche, A., Morsing, M., Moon, J. & Kourula, A. (eds.). Second Edition ed. Cambridge: Cambridge University Press, p. 388-411 24 p.

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