Rotzek, Jan Niklas; Scope, Christoph; Günther, Edeltraud - In: Sustainability Accounting, Management and Policy Journal 9 (2018) 4, pp. 515-551
Purpose: This investigation aims to reframe the sizeable literature on barriers and drivers for energy efficiency measures (EEMs) and the phenomenon of the energy efficiency gap. The authors identify a gap between academic methods and industrial needs, as well as a neglect of the cultural...