Related Journal Articles

2016


Tucker, B. & Schaltegger, S. (2016): Comparing the research-practice gap in manage­ment accounting: A view from professional accounting bodies in Australia and Germany. Accounting, Auditing and Accountability Journal.

 

2015


Baker, M. & Schaltegger, S. (2015): Pragmatism and new directions in social and environmental accountability research, Accounting, Auditing and Accountability Journal (AAAJ), Vol. 28, No. 2, 263-294.

Beske, P.; Johnson, M. & Schaltegger, S. (2015): 20 Years of Performance Measurement in Sustainable Supply Chain Management. What has been achieved? Supply Chain Management. An International Journal. Vol. 20, No. 6, 664-680. Download here.

Gibassier, D. & Schaltegger, S. (2015): Carbon management accounting and reporting in practice. A case study on converging emergent approaches. Sustainability Accounting, Management and Policy Journal, Vol. 6, No. 3, 340–365. Download here.

Hörisch, J.; Schaltegger, S. & Windolph, S. (2015): Linking Sustainability-related Stakeholder Feedback to Corporate Sustainability Performance. An Empirical Analysis of Stakeholder Dialogues, International Journal of Business Environment, Vol. 7, No. 2, 200–218.

Hörisch, J.; Ortas, E.; Schaltegger, S. & Alvarez, I. (2015): Environmental Effects of Sustainability Management Tools: An Empirical Analysis of Large Companies, Ecological Economics, Vol. 120, December, 241-249; Download here.

Johnson, M. & Schaltegger, S. (2015): Two Decades of Sustainability Management Tools for SMEs. How Far Have We Come? Journal of Small Business Management. Download here.

Rosen, R. & Guenther, E. (2015): The economics of mitigating climate change: What can we know? Technological Forecasting and Social Change, Vol. 91:, 93-106.

Schaltegger, S. & Burritt, R. (2015): Business cases and corporate engagement with sustainability. Differentiating ethical motivations, Journal of Business Ethics. Download here.

Schaltegger, S.; Burritt, R.; Zvezdov, D.; Hörisch, J. & Tingey-Holyoak, J. (2015): Management Roles and Sustainability Information. Exploring corporate practices. Australian Accounting Review, No. 75, Vol. 25, Issue 4, 328-345.

Schaltegger, S.; Hansen, E. & Lüdeke-Freund, F. (2015, online): Business Models for Sustainability: Origins, Present Research, and Future Avenues. Organization & Environment, 1-8, Download here.

Schaltegger, S. & Hörisch, J. (2015): In Search of the Dominant Rationale in Sustainability Management. Legitimacy- or Profit-Seeking? Journal of Business Ethics. Download here.

Schaltegger, S. & Zvezdov, D. (2015): Gatekeepers of sustainability information. Exploring the roles of accountants, Journal of Accounting and Organizational Change, Vol. 11, No. 3, 333-361. Download here.

Schaltegger, S. & Zvezdov, D. (2015): Expanding material flow cost accounting. Framework, review and potentials, Journal of Cleaner Production, Vol. 108, 1333-1341. Download here.

Trumpp, C.; Endrikat, J.; Zopf, C., & Guenther, E. (2015): Definition, Conceptualization, and Measurement of Corporate Environmental Performance: A Critical Examination of a Multidimensional Construct. Journal of Business Ethics, 126(2):185–204.

2014


Burritt, R. & Schaltegger, S. (2014): Accounting towards Sustainability in Production and Supply Chains, British Accounting Review, Vol. 46, (2014), 327-343.

Endrikat, J.; Guenther, E. & Hoppe, H. (2014): Making sense of conflicting empirical findings: A meta-analytic review of the relationship between corporate environmental and financial performance. European Management Journal, 32 (5): 735-751.

Guenther, E. & Hoppe, H. (2014): Merging Limited Perspectives: A Synopsis of Measurement Approaches and Theories of the Relationship between Corporate Environmental and Financial Performance. Journal of Industrial Ecology, 18 (5): 689-707.

Hansen, E. & Schaltegger, S. (2014, online): The Sustainability Balanced Scorecard: A Systematic Review of Architectures, Journal of Business Ethics, DOI: 10.1007/s10551-014-2340-3. Download here.

Muench, S.; Thuss, S. & Guenther, E. 2014. What hampers energy system transformations? The case of smart grids, Energy Policy, 73: 80-92.

Peylo, T. & Schaltegger, S. (2014): An Equation with many Variables. Unhiding the Relationship between Sustainability and Investment Performance, Journal of Sustain­able Finance & Investment, Vol. 4, No. 2, 110-126. Download here.

Schaltegger, S. & Burritt, R. (2014): Measuring and Managing Sustainability Performance of Supply Chains. Review and Sustainability Supply Chain Management Framework, Supply Chain Management: An International Journal, Vol. 19, No. 3, 232-241. Download here.

Windolph, S.; Harms, D. & Schaltegger, S. (2014): Motivations for Corporate Sustainability: Contrasting survey results and implementation practice, Corporate Social Responsibility and Environmental Management, Vol. 21, No. 4, 272-285, online 2013; Download here.

Windolph, S.E.; Schaltegger, S. & Herzig, C. (2014): Implementing corporate sustainability. What drives the application of sustainability management tools in Germany?, Sustain­ability Accounting, Management and Policy Journal (SAMPJ), Vol. 5, No. 4, 378-401. Download here; ISSN: 2040-8021

 

2013


 

Beddewela, E. & Herzig, C.(2013): Corporate Social Reporting by MNCs‘ subsidiaries in Sri Lanka, Accounting Forum, Vol. 37, No. 2, 135-149. Download here.

Guenther, E., Hueske, A.-K., Stechemesser, K. & Buscher, L. (2013): The „Why Not“-Perspective of Green Purchasing: A Multi Level Case Study Analysis. Journal of Change Management, 13 (4): 407-423.

Meyr, J.; Günther, E. & von Feilitzsch, S. (2013): Sustainable management at a public transport provider – from large-scale scenarios to small-scale decisions. Zeitschrift für Umweltpolitik und Umweltrecht, 36 (4): 460-503.

Muench, S. & Guenther, E. (2013): A systematic review of bioenergy life cycle assessments. Applied Energy, 112: 257-273.

Schaltegger, S.; Gibassier, D. & Zvezdov, D. (2013): Is Environmental Management Accoun­ting a Discipline? A Bibliometric Literature Review, Meditari Accountancy Research, Vol. 21, No. 1, 4-31. Download here.

Schaltegger, S.; Hörisch, J. & Herzig, C. (2013): Methodische Operationalisierung unterneh­merischer Nachhaltigkeit. Methodenbekanntheit, -anwendung und förderpolitische Impli­kationen, Zeitschrift für Umweltpolitik und Umweltrecht, Vol. 2013, No. 1, 87-115.

Schaltegger, S. (2013): Sustainability education and accounting experience. What motivates higher valuation of environmental performance, Accounting Education. An International Journal. Vol. 22, No. 4, 385-387. Download here.

Schaltegger, S.; Beckmann, M. & Hansen, E. (2013):Transdisciplinarity in Corporate Sustain­ability. Mapping the Field, Business Strategy and the Environment, Vol. 22, No. 4, 219-229, Download here.

Windolph, S.E.; Hörisch, J.; Harms, D. & Schaltegger, S. (2013): Werden deutsche Großunternehmen nachhaltiger? Corporate Sustainability Barometer. Praxisstand und Fortschritte, UmweltPerspektiven, No. 5, 30-31.

 

2012


 

Aldaz M.; Calvo JA. & Alvarez I. (2012): Corruption Reporting Disclosure: Ibex 35 Companies, Spanish Accounting Review , Vol. 15, No.1, 59-90. Download here.

Burritt, R. & Schaltegger, S. (2012): Measuring the (Un-)Sustainability of Industrial Biomass Production and Use, Sustainability Accounting, Management and Policy Journal, Vol. 3, No. 2, 109-133. Download here.

Gond, J.-P.; Grubnic, S.; Herzig, C. & Moon, J. (2012): Configuring Management Control Systems: Theorising the Integration of Strategy and Sustainability, Management Accounting Research, Vol. 23, No. 3, 205-233. Download here.

Herzig, C.; Giese, N.; Hetze, K. & Godemann, J. (2012): Sustainability reporting in the German banking sector during the financial crisis, International Journal of Innovation and Sustainable Development, Vol. 6, No. 2, 184-218. Download here.

Nowack, M.; Hoppe, H. & Guenther, E. (2012): Review and downscaling of life cycle decision support tools for the procurement of low-value products. International Journal of Life Cycle Assessment, Vol. 17, No. 6, 655-665.

Poser, C.; Guenther, E. & Orlitzky, M. (2012): Shades of green: using computer-aided qualitative data analysis to explore different aspects of corporate environmental performance. Journal of Management Control, Vol. 22, No. 4, 413-450.

Schaltegger, S. & Csutora, M. (2012): Carbon Accounting for Sustainability and Management. Status Quo and Challenges. Journal of Cleaner Production, Vol. 36, November 2012, 1-16. Download here.

Schaltegger, S., Viere, T. & Zvezdov, D. (2012): Paying Attention to Environmental Pay-Offs: The Case of an Indonesian Textile Manufacturer, International Journal of Global Environmental Issues, Vol. 12, No. 1, 56-75. Download here.

Schaltegger, S.; Viere, T. & Zvezdov, D. (2012): Tapping Environmental Accounting Potentials of Beer Brewing. Information Needs for Successful Cleaner Production, Journal of Cleaner Production, Vol. 29-30, July 2012, 1-10. Download here.

Schaltegger, S.; Windolph, S. & Herzig, C. (2012): Applying the known. A longitudinal analysis of the knowledge and application of sustainability management tools in large German companies, Society and Economy, Vol. 34, No. 4, 549-579. Download here.

Stechemesser, K., & Günther, E. (2012): Carbon accounting: a systematic literature review. Journal of Cleaner Production, Vol. 36, November 2012, 17-38. Download here.

 

2011


 

Alvarez I.; Heras, I. & Garayar  A. (2011): Evolution of GRI Sustainability Reports, Advances in Scientific and Applied Accounting, Vol. 4, No. 1, 63-72.

Burritt, R.; Schaltegger, S. & Zvezdov, D. (2011): Carbon Management Accounting. Australian Accounting Review, Vol. 21, No. 1, 80-98. Download here.

Csutora, M. (2011): From eco-efficiency to eco-effectiveness? The policy-performance paradox. Society and Economy, Vol. 33, No. 1, 161-181. Download here.

Csutora, M & Zsóka, Á (2011): Maximizing the Efficiency of Greenhouse Gas Related Consumer Policy, Journal of Consumer Policy, Vol. 34, No. 1, 67-90. Download here.

Günther,  E.; Hoppe, H. & Endrikat, J. (2011): Corporate financial performance and corporate environmental performance. A perfect match?  Zeitschrift für Umweltpolitik und Umweltrecht, Vol. 34, No. 3, 279-296.

Moon, J.; Gond, J.-P.; Grubnic, S. & Herzig, C. (2011): Strategising sustainability through management control, in Excellence in Leadership, 36-39.

Nowack, M.; Endrikat, J. & Guenther, E. (2011): Review of Delphi-based scenario studies: Quality and design considerations. Technological Forecasting and Social Change, Vol. 78, No. 9, 1603-1615.

Schaltegger, S. & Herzig, C. (2011): Managing Supplier Requirements with HSE Accounting. The case of the mechanical engineering company Bisma Jaya, Indonesia, Issues in Social and Environmental Accounting, Vol. 5, No. 1/2, pp. 82-105. Download here.

Viere, T. (2011): PUMA’s Environmental Profit and Loss Statement, Journal of the Asia-Pacific Centre for Environmental Accountability, Vol. 17, No. 4, 221-223. Download here.

 

2010


 

Crutzen, N. & Van Caillie, D. (2010): Towards a Taxonomy of Explanatory Failure Patterns for Small Firms: A Quantitative Research Analysis, Review of Business and Economics, Vol. 55, No. 4, 438-462. Download here.

Günther, E., & Greschner Farkavcova, V. (2010): Decision making for transportation systems as a support for sustainable stewardship: Freight transport process evaluation using the ETIENNE-Tool. Management Research Review, Vol. 33, No. 4, 317-339. Download here.

Günther, E., Scheibe, L., & Greschner Farkavcova, V. (2010): „The hurdles analysis“ as an instrument for improving sustainable stewardship, Management Research Review, Vol. 33, No. 4, 340-356. Download here.

Herzig, C. & Godemann, J. (2010): Internet-supported sustainability reporting: Developments in Germany, Management Research Review, Vol. 33, No. 11, 1064-1082. Download here.

Jasch C., Ayres D. & Bernaudat L. (2010): Environmental Management Accounting (EMA) Case Studies in Honduras – an integrated UNIDO Project, ISEA Issues in Social and Environmental Accounting, Vol. 4 No. 2, 89-103. Download here.

 

2009


 

Alvarez I (2009): Sustainability reports as a tool to manage sustainability, Spanish Journal of Finance and Accounting, Vol. 38, No. 144, 677-697.

Burritt, L.; Herzig, C. & Tadeo, B. (2009): Environmental management accounting for cleaner production: The case of a Philippine rice mill, Journal of Cleaner Production, Vol. 17, No. 4, 431-439. Download here.

 

until 2008


 

Bartolomeo M., Bennett M., Bouma J., Heydkamp P., James P. & Wolters T. (2000): Environmental Management Accounting in Europe: current practice and future potential, European Accounting Review, Vol. 9, No. 1, 31-52. Download here.

Bennett & James. (2000): Environmental Performance Measurement in Business: current practice and future trends, International Journal of Business Performance Management, Vol. 2, No. 1-3, 109-123. Download here.