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...

Sustainability has become a major global topic for the last two decades which creates opportunities as well as threats to corporations. In spite of the fact that the economic success of many companies has been influenced substantially by sustainability issues strategic management is very often...

Reflections on how much voluntary expenditure a company should make on environmental-protection measures are dominated by the discussion of relevant direct internal costs. Compulsory spending on environmental protection (e.g. expenditure forced by regulations) is not taken into account here,...

In diesem Kapitel wird dargestellt, wie die Sustainability Scorecard (SBSC) auf der Grundlage [...] der Balanced Scorecard für ein wertorientiertes Nachhaltigkeitsmanagement entwickelt und eingesetzt werden kann. Dies soll in drei Schritten geschehen. Zunächst werden der wertorientierte Ansatz...