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...

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...

This article analyses and discusses whether there is an association between environmental performance and corporate environmental reporting in the paper and electricity industries in Germany and the United Kingdom and what the influence of environmental management accounting is on this link....

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...