Der Erfolg und das Kosten-Nutzen-Verhältnis staatlicher Programme zur Förderung umweltgerechten Verhaltens von Unternehmen kann von der strategischen Analyse, Planung und Durchführung der Förderinitiativen entscheidend beeinflusst werden.[...] Dieser Beitrag stellt am Beispiel des...

Companies are key contributors to economic, environmental and social wellbeing. Corporate activities pervade the present and are likely to be critical in the future, so that corporate sustainability is necessary for long-term sustainable development of the economy and society. In this context,...

In the recent past "sustainability accounting" and related terms (such as "sustainability management accounting" and "sustainability financial accounting" are being used with greater frequently at academic conferences and in corporate practice. This raises the question of the relationship...

Environmental Management Accounting (EMA) remains a relatively new decision-making initiative at the corporate level. This is particulary true when it comes to its adoption by small and medium-sized enterprises in developing and newly industrialised countries. This paper elaborates upon the...