This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed...

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...

This paper proposes a new approach to measure corporate sustainable performance called Sustainable Value Added. Value is created whenever benefits exceed costs. Current approaches to measure corporate sustainable performance take into account external costs caused by environmental and social...