Managing Sustainability Performance Measurement and Reporting in an Integrated Manner: Sustainability Accounting as the Link Between the Sustainability Balanced Scorecard and Sustainability Reporting
Research output: Contributions to collected editions/works › Chapter › peer-review
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Sustainability Accounting and Reporting. ed. / Stefan Schaltegger; Martin Bennett; Roger Burritt. Dordrecht: Springer Science+Business Media, 2006. p. 681-697 (Eco-Efficiency in industry and science; Vol. 21).
Research output: Contributions to collected editions/works › Chapter › peer-review
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RIS
TY - CHAP
T1 - Managing Sustainability Performance Measurement and Reporting in an Integrated Manner
T2 - Sustainability Accounting as the Link Between the Sustainability Balanced Scorecard and Sustainability Reporting
AU - Schaltegger, Stefan
AU - Wagner, Marcus
PY - 2006
Y1 - 2006
N2 - Sustainability performance management is a newly emerging term in the debate about business and corporate social responsibility. It aims at addressing the social, environmental and economic (performance) aspects of corporate management in general, and of corporate sustainability management in particular. The management of sustainability performance in all of its perspectives and facets requires a sound management framework which on the one hand links environmental and social management with the business and competitive strategy and management and, on the other hand, integrates environmental and social information with economic business information and sustainability reporting. This article addresses the link between the Sustainability Balanced Scorecard as a strategic information and management approach, sustainability accounting as a supporting measurement approach, and sustainability reporting for communication and reporting.
AB - Sustainability performance management is a newly emerging term in the debate about business and corporate social responsibility. It aims at addressing the social, environmental and economic (performance) aspects of corporate management in general, and of corporate sustainability management in particular. The management of sustainability performance in all of its perspectives and facets requires a sound management framework which on the one hand links environmental and social management with the business and competitive strategy and management and, on the other hand, integrates environmental and social information with economic business information and sustainability reporting. This article addresses the link between the Sustainability Balanced Scorecard as a strategic information and management approach, sustainability accounting as a supporting measurement approach, and sustainability reporting for communication and reporting.
KW - Sustainability sciences, Management & Economics
KW - Nachhaltige Entwicklung
KW - Unternehmen
KW - Soziale Verantwortung
KW - Umweltbezogenes Management
KW - Corporate Social Responsibility
KW - International Standard Organization
KW - Global Reporting Initiative
KW - Corporate Sustainability
KW - Sustainability Performance
UR - http://www.scopus.com/inward/record.url?scp=84858252003&partnerID=8YFLogxK
UR - https://www.mendeley.com/catalogue/f3f9457b-f9de-3828-8c65-fd1edee93c21/
U2 - 10.1007/978-1-4020-4974-3_30
DO - 10.1007/978-1-4020-4974-3_30
M3 - Chapter
SN - 978-1-4020-4079-5
SN - 978-1-4020-4973-6
T3 - Eco-Efficiency in industry and science
SP - 681
EP - 697
BT - Sustainability Accounting and Reporting
A2 - Schaltegger, Stefan
A2 - Bennett, Martin
A2 - Burritt, Roger
PB - Springer Science+Business Media
CY - Dordrecht
ER -