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...

Sustainability has become a major global topic for the last two decades which creates opportunities as well as threats to corporations. In spite of the fact that the economic success of many companies has been influenced substantially by sustainability issues strategic management is very often...

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...

Viele Unternehmen haben mittlerweile zwar ein Umweltmanagement und ein Management der sozialen Verantwortung etabliert. Doch oftmals stehen solche Managementansätze in einer Art Parallelorganisation außerhalb der regulären Geschäftsaktivitäten. Sie sind weder in strategische...

A rising awareness about the limitations of measuring organisational success merely with financial metrics has motivated researchers and practitioners to call for more holistic performance management and measurement systems. The balanced scorecard (BSC) as proposed by Kaplan and Norton is maybe...