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Managing, measuring and assessing sustainability performance : conceptual developments informed by empirical insights and systematic literature reviews

Silva, Samanthi - 2021

Persistent link: https://www.econbiz.de/10012874591

Lohnt sich Nachhaltigkeitsmanagement? Mindsets, "business cases" und Strategie

Schaltegger, Stefan - In: CSR und strategisches Management : wie man mit …, (pp. 81-92). 2017

Persistent link: https://www.econbiz.de/10011623685

Pursuing Sustainability with the Balanced Scorecard : Between Shareholder Value and Multiple Goal Optimisation

Hansen, Erik G.; Schaltegger, Stefan - 2012

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...

Persistent link: https://www.econbiz.de/10014164229

A longitudinal analysis of the knowledge and application of sustainability management tools in large German companies

Schaltegger, Stefan; Windolph, Sarah Elena; Herzig, … - In: Society and Economy 34 (2012) December, pp. 549-579

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...

Persistent link: https://www.econbiz.de/10010822430

Re‐conceiving managerial capture

Baker, Max - In: Accounting, Auditing & Accountability Journal 23 (2010) 7, pp. 847-867

Purpose – This paper aims to respond to recent calls to rethink the concept of managerial capture as it has been used to date to explore and explain the limited impacts of new forms of stakeholder engagement. Design/methodology/approach – The paper explores the grounding of views of...

Persistent link: https://www.econbiz.de/10014641281

Corporate social disclosures in the context of national cultures and stakeholder theory

Orij, René - In: Accounting, Auditing & Accountability Journal 23 (2010) 7, pp. 868-889

significant statistical relationships between corporate social disclosures and cultural measures are identified. The results are … managers of multinational corporations, when preparing corporate social disclosures. Originality/value – Instead of a …

Persistent link: https://www.econbiz.de/10014641282

The “equator principles”: a success for voluntary codes?

Macve, Richard; Chen, Xiaoli - In: Accounting, Auditing & Accountability Journal 23 (2010) 7, pp. 890-919

and professional accounting and legal organisations, together with analysis of the disclosures made by Barclays and HSBC …

Persistent link: https://www.econbiz.de/10014641283

100 per cent organic? A sustainable entrepreneurship perspective on the diffusion of organic clothing

G. Hansen, Erik; Schaltegger, Stefan - In: Corporate Governance 13 (2013) 5, pp. 583-598

(mostly large) market leaders with their responses. While sustainability pioneers introduce new products in niche markets …, incumbents advance them into the mass market, together leading to the transformation of industries, markets and consumer habits … practices diffuse into the mass market. Practical implications – The findings can help managers to better understand their …

Persistent link: https://www.econbiz.de/10014695585

Path dependence of accountants: Why are they not involved in corporate sustainability?

Wenzig, Julius; Nuzum, Anne‐Katrin; Schaltegger, Stefan - In: Business Strategy and the Environment 32 (2022) 6, pp. 2662-2683

Accounting has been identified as a key area to inform managers seeking to transform businesses towards sustainability. Empirical research, however, shows that management accountants are scarcely involved in sustainability accounting. This paper contributes to understanding their barriers, using...

Persistent link: https://www.econbiz.de/10014503431

Gatekeepers of sustainability information: exploring the roles of accountants

Schaltegger, Stefan; Zvezdov, Dimitar - In: Journal of Accounting & Organizational Change 11 (2015) 3, pp. 333-361

Purpose – This paper aims to, with the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, raise the question of whether accountants are involved in the corporate practice of managing sustainability information,...

Persistent link: https://www.econbiz.de/10014840746