Integrating corporate sustainability assessment, management accounting, control, and reporting
Research output: Journal contributions › Journal articles › Research › peer-review
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In: Journal of Cleaner Production, Vol. 136, No. Part A, 10.11.2016, p. 237-248.
Research output: Journal contributions › Journal articles › Research › peer-review
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TY - JOUR
T1 - Integrating corporate sustainability assessment, management accounting, control, and reporting
AU - Maas, Karen
AU - Schaltegger, Stefan
AU - Crutzen, Nathalie
N1 - Special Volume: The Integration of Corporate Sustainability Assessment, Management Accounting, Control, and Reporting
PY - 2016/11/10
Y1 - 2016/11/10
N2 - Much has been written about “why” companies are involved in sustainability issues. However, relatively little research has addressed the integrative “how” question, particularly “how companies can and do integrate sustainability assessment, management accounting, management control, and reporting?” Corporate sustainability, however, requires integrative measurement and management of sustainability issues rather than isolated applications of different tools in the organization. This article reviews literature dealing with links and partial links between sustainability assessment, management accounting, management control, and reporting. The main findings show that the various concepts (performance assessment, management accounting, management control, and reporting) are defined and used in various ways but mainly dealt within an isolated manner. Based on these findings this paper proposes a comprehensive, integrated framework of sustainability assessment, accounting, control and reporting. From a scientific perspective, the proposed framework is a first attempt to integrate these isolated concepts. It can help researchers and practitioners to better understand how the four concepts arerelated and could be linked to each other to develop an integrated approach.
AB - Much has been written about “why” companies are involved in sustainability issues. However, relatively little research has addressed the integrative “how” question, particularly “how companies can and do integrate sustainability assessment, management accounting, management control, and reporting?” Corporate sustainability, however, requires integrative measurement and management of sustainability issues rather than isolated applications of different tools in the organization. This article reviews literature dealing with links and partial links between sustainability assessment, management accounting, management control, and reporting. The main findings show that the various concepts (performance assessment, management accounting, management control, and reporting) are defined and used in various ways but mainly dealt within an isolated manner. Based on these findings this paper proposes a comprehensive, integrated framework of sustainability assessment, accounting, control and reporting. From a scientific perspective, the proposed framework is a first attempt to integrate these isolated concepts. It can help researchers and practitioners to better understand how the four concepts arerelated and could be linked to each other to develop an integrated approach.
KW - Sustainability sciences, Management & Economics
KW - sustainability reporting
KW - Integrated sustainability approach
KW - Sustainability management accounting
KW - sustainability management control
KW - Sustainability management accounting
KW - sustainability management control
KW - sustainability reporting
KW - Integrated sustainability approach
UR - http://www.scopus.com/inward/record.url?scp=84969565340&partnerID=8YFLogxK
U2 - 10.1016/j.jclepro.2016.05.008
DO - 10.1016/j.jclepro.2016.05.008
M3 - Journal articles
VL - 136
SP - 237
EP - 248
JO - Journal of Cleaner Production
JF - Journal of Cleaner Production
SN - 0959-6526
IS - Part A
ER -