The paper seeks to examine how, through environmental accounting, the broader context of corporate sustainability could be incorporated into the developing vision for Industry 4.0, the fourth industrial revolution. An argument is developed that through engagement of the profession environmental...

In diesem Artikel stellen wir den Sustainable Value Added, einen neuen Ansatz zur Bewertung des Nachhaltigkeitsbeitrags von Unternehmen, vor. Bestehende Verfahren zur Messung der Nachhaltigkeit basieren auf einer vergleichenden Bewertung ökologischer und sozialer Belastungen und können daher...

The societal vision of sustainable development changes both the context of businesses and expectations that management should contribute to solving sustainability problems beyond organizational boundaries. Companies are influenced by macro‐level developments such as new environmental...

Extant literature on sustainable business models highlights that value creation stems from resources exchanged in relationships between a focal firm and its stakeholders. In this context, the literature has, so far, focused on direct relationships. However, despite the acknowledged relevance of...

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...

Sustainability performance of suppliers has become increasingly important for both corporate practice and research. While the importance of relationships between the focal company and its suppliers has been acknowledged for improving sustainability performance of suppliers, little is known about...

One of the most investigated research topics in the corporate sustainability literature is “the” business case. Long lionized for linking the profit motive to corporate environmental initiatives, the business case for sustainability is now vehemently criticized. These critics generally argue...

The current level of corporate sustainability is insufficient for overcoming pressing environmental and social issues. Research is therefore needed about processes that lead to increased corporate action that fosters sustainable development. This study investigates the influence of feedback and...