Purpose This paper aims to compare the influence of different legal systems on corporate sustainability management practices. Against the background of growing internationalization of business activities, it additionally considers whether internationalization allows companies to circumvent the...

Purpose – The purpose of this paper is to systematically review the academic literature on sustainability performance measurement for sustainable supply chain management (SSCM) published over the past 20 years. The development and current state of instruments, concepts and systems to measure...

Purpose – The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has...

Purpose – The purpose of this paper is to conduct an empirical analysis among large German companies to enhance the understanding of whether and which institutional factors influence the application of sustainability management tools. Stepping from corporate sustainability visions to...

Purpose – The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence” process between two emergent corporate carbon management accounting approaches within a multinational company. In...