Die Vision einer nachhaltigen Entwicklung (sustainable development) gewann durch die UNCED-Konferenz in Rio de Janeiro vor zehn Jahren für die Wirtschaft maßgeblich an Bedeutung. Unter nachhaltiger Entwicklung wird eine Entwicklung verstanden, die die Bedürfnisse der Menschen in der Gegenwart...

As an information management approach, environmental management accounting (EMA) focuses mainly on operational issues such as environmental costs and revenues. Many environmental issues (such as, for example, whether to introduce green products, or when to change the production technology to a...

Companies are key contributors to economic, environmental and social wellbeing. Corporate activities pervade the present and are likely to be critical in the future, so that corporate sustainability is necessary for long-term sustainable development of the economy and society. In this context,...

In the recent past "sustainability accounting" and related terms (such as "sustainability management accounting" and "sustainability financial accounting" are being used with greater frequently at academic conferences and in corporate practice. This raises the question of the relationship...

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...