The operationalisation of sustainability on the corporate level is recognised to be a management task and implies the choice and application of management tools. Although researchers have proposed a large number of sustainability management tools in the literature, little is known about their...

Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. This case study focuses on carbon accounting, as one aspect of accounting for impacts on the environmental capital and details the...