A large body of literature claims that corporate sustainable development is a cross-functional challenge, which requires all functional units to be involved. However, it remains uncertain to what extent and in which way different corporate functions are actually involved in corporate...

Sustainability issues create opportunities and threats to business success. This paper discusses drivers to create a business case for sustainability and argues for a more systematic approach to management than current approaches which in practice involve working with checklists. Based on the...

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...

This paper provides an overview of current trends, state of art and best-practice in environmental cost accounting as well as a discussion of how it complements environmental performance and eco-efficiency indicators. It addresses a number of current approaches to ECA. Among others, these will...