Stefan Schaltegger

Stefan Schaltegger

Center for Sustainability Management (CSM),
Leuphana University
Scharnhorststr. 1
D-21335 Lüneburg



Stefan Schaltegger is full professor of sustainability management at Leuphana University Lüneburg (Germany) and head of the MBA Sustainability Management ( He is also the head of the Centre for Sustainability Management (CSM), an academic competence centre focused on corporate sustainability management. For an overview of the research and continuous education programmes see:

He is a member of the editorial boards of international scientific journals, including: Business Strategy and the Environment (since 1998), Eco-Management and Auditing (since 1998) respectively the relaunched journal Corporate Social Responsibility and Environmental Management (since 2001), Greener Management International (since 2002), Progress in Industrial Ecology (since 2004), International Journal of Business Environment (since 2005), Social and Environmental Accountability Journal (since December 2006), Issues in Social and Environmental Accounting (since 2007), Society and Economy (since 2009), Sustainability Accounting, Management and Policy Journal (since 2009; since 2011 regional editor for Europe), Accounting, Auditing and Accountability Journal (since 2011), Journal of Environmental Sustainability (since 2011), Meditari Accountancy Research (since 2012), Journal of Corporate Citizenship (since 2013), Journal of Cleaner Production (since 2013) and Advances in Environmental Accounting and Management (since 2014), Journal of Small Business & Entrepreneurship (since 2014), Spanish Accounting Review (Revista de Contabilidad, since 2015) and Supply Chain Management. An International Journal (since 2016).

Stefan Schaltegger was a member of the Steering Committee of the national research programme “Sustainable Infrastructure Development (NFP 54)“ of the Swiss National Science Foundation (2003-2011); Member of the Steering Committee of the framework programme “Research for Sustainability“ of the German Federal Ministry of Science and Education (BMBF) (2004-2008); Member of the Board of the research programme “Sustainable Biotechnology“ of the German Federal Ministry of Science and Education (BMBF) (2002-2006); and is a member of SustainAbility (London) and of the Centre for Research in Economics, Management and Arts (CREMA).


  • Corporate sustainability management (incl. environmental management)
  • Environmental and sustainability accounting, performance measurement and reporting (incl. indicators, balanced scorecards, management control, environmental and sustainability information management, etc.)
  • Business cases for sustainability (including the link between environmental and economic performance of a company)
  • Sustainable entrepreneurship
  • Strategic stakeholder management

Selected publications

  • Qian, W.; Hörisch, J. & Schaltegger, S. (2018): Environmental management accounting and its effects on carbon management and disclosure quality. Journal of Cleaner Production, Vol. 174 (2018), 1608-1619.
  • Schaltegger, S. (2018): Linking Environmental Management Accounting. A reflection on (missing) links to sustainability and planetary boundaries. Social and Environmental Accountability Journal. Vol. 38, No. 1, 19-29. doi: 10.1080/0969160X.2017.1395351.
  • Schaltegger, S. & Burritt, R. (2018): Business cases and corporate engagement with sustainability. Differentiating ethical motivations, Journal of Business Ethics. Vol. 147, No. 2, 241–259. doi: 10.1007/s10551-015-2938-0
  • Álvarez Etxeberria, I.; Ortas, E. & Schaltegger, S. (2017): Innovative measurement for cor­porate sustainability. Editorial. Sustainable Development, Vol. 25, No 2, 111-112. doi: 10.1002/sd.1665
  • Crutzen, N.; Zvezdov, D. & Schaltegger, S. (2017): Sustainability and management control. Exploring and theorizing control patterns in large European firms, Journal of Cleaner Production, Vol. 143, 1291-1301,
  • Hansen, E. & Schaltegger, S. (2017, online): Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood? Journal of Business Ethics.
  • Qian, W. & Schaltegger, S. (2017): Revisiting Carbon Disclosure and Performance: Legiti­macy and Management Views. The British Accounting Review. Vol. 49, No. 4, 365–379.
  • Schaltegger, S.; Álvarez Etxeberria, I. & Ortas, E. (2017): Innovating Corporate Accounting and Reporting for Sustainability. Attributes and Challenges. Sustainable Development, Vol. 25, No 2, 113–122.
  • Schaltegger, S.; Hörisch, J. & Freeman, E (2017, online): Business Cases for Sustainability. A Stakeholder Theory Perspective, Organization&Environment.
  • Hansen, E. & Schaltegger, S. (2016): The sustainability balanced scorecard: A systematic review of architectures, Journal of Business Ethics, Vol. 133, 193-221.
  • Maas, K.; Schaltegger, S. & Crutzen, N. (2016): Integrating corporate sustainability assess­ment, management accounting, control, and reporting. Journal of Cleaner Production, Vol. 136, Part A, 237-248.
  • Maas, K.; Schaltegger, S. & Crutzen, N. (2016): Advancing the integration of corporate sustainability measurement, management, and reporting. Journal of Cleaner Production, Vol. 133, 859–862.
  • 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. Vol. 29, No. 3, 362-400.
  • 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;
  • Johnson, M. & Schaltegger, S. (2015): Two decades of sustainability management tools for SMEs. How far have we come? Journal of Small Business Management, Vol. 54, No. 2, 481–505.
  • 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. 20, No. 6, 664-680.
  • 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.
  • 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.
  • 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. & Zvezdov, D. (2015): Gatekeepers of sustainability information. Exploring the roles of accountants, Journal of Accounting and Organizational Change, Vol. 11, No. 3, 333-361.
  • Schaltegger, S. & Zvezdov, D. (2015): Expanding material flow cost accounting. Framework, review and potentials, Journal of Cleaner Production, Vol. 108, 1333-1341.
  • Burritt, R. & Schaltegger, S. (2014): Accounting towards sustainability in production and supply chains, British Accounting Review, Vol. 46, (2014), 327-343.
  • 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.
  • 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.
  • 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, Vol. 5, No. 4, 378-401.
  • 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.
  • 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.
  • 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.
  • Herzig, C.; Viere, T.; Schaltegger, S. & Burritt, R. (2012): Environmental Management Accounting. Cases of South-East Asian Companies. Oxon (UK)/New York: Routledge.
  • Schaltegger, S. & Burritt, R. (Guest Editors) (2012): Sustainability Accounting for the Industrial Use of Biomass, Special Issue, Sustainability Accounting, Management and Policy Journal, Vol. 3, No. 2.
  • Schaltegger, S. & Csutora, M. (2012). Carbon Management Accounting: Challenges and Approaches. Journal of Cleaner Production, Vol. 36, November, 1-16.
  • Schaltegger, S.; Lüdeke-Freund, F. & Hansen, E. (2012): Business Cases for Sustainability. The Role of Business Model Innovation for Corporate Sustainability, International Journal of Innovation and Sustainable, Vol. 6, No. 2, 95-119.
  • 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, 1-10.
  • 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.
  • 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.
  • Schaltegger, S. & Csutora, M. (Guest editors) (2012): Climate Accounting and Sustainability Management, Special Issue, Journal of Cleaner Production, Vol. 36
  • Burritt, R.; Schaltegger, S.; Bennett, M.; Pohjola, T. & Csutora, M. (Eds.) (2011): Environmental Management Accounting and Supply Chain Management. Dordrecht: Springer. ISBN 978-94-007-1390-1
  • Burritt, R.; Schaltegger, S. & Zvezdov, D. (2011): Carbon Management Accounting. Explaining Practice in Leading German Companies, Australian Accounting Review, Vol. 21, No. 56, Issue 1, 80-98.
  • Herzig, C. & Schaltegger, S. (2011). Corporate Sustainability Reporting, in: Godemann, J. & Michelsen, G. (Eds.): Sustainability Communication. Interdisciplinary Perspectives and Theoretical Foundations, Springer, 151-170. ISBN 978-94-007-1697-1
  • Schaltegger, S. (2011): Sustainability as a Driver for Corporate Economic Success. Consequences for the Development of Sustainability Management Control, Society and Economy, Vol. 33, No. 1, 15-28.
  • 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, December, 82-105.
  • Schaltegger, S. & Wagner, M. (2011): Sustainable Entrepreneurship and Sustainability Innovation. Categories and Interactions, Business Strategy and the Environment, Vol. 20, No. 4, 222-237.
  • Burritt, R. & Schaltegger, S. (Guest editors) (2010): Sustainability Accounting, Auditing and accountability. Special Issue, Accounting, Auditing & Accountability Journal, Vol. 23, No. 7
  • Schaltegger, S. & Burritt, R. (2010): Sustainability Accounting for Companies. Catchphrase or Decision Support for Business Leaders? Journal of World Business, Vol. 45, No. 4, 375-384.
  • Viere, T.; Schaltegger, S. & van Enden, J. (2008): Supply Chain Information in Environmental Management Accounting. The Case of a Vietnamese Coffee Exporter, Issues in Social and Environmental Accounting, Vol. 2, No. 1, 296-310.
  • Schaltegger, S.; Bennett, M.; Burritt, R. & Jasch, C. (Eds.) (2008): Environmental Management Accounting for Cleaner Production, Dordrecht: Springer. ISBN 978-1-4020-8913-8
  • Schaltegger, S. & Burritt, R. (2005): Corporate Sustainability, in: Folmer, H. & Tietenberg, T. (Eds.): The International Yearbook of Environmental and Resource Economics 2005/2006. A Survey of Current Issues. Cheltenham: Edward Elgar, 185-222. ISBN 978-1-84542-206-6
  • Schaltegger, S. & Burritt, R. (2000): Contemporary Environmental Accounting, Sheffield: Greenleaf (with complementing solutions manual). ISBN 1-874719-34-9
  • Schaltegger, S. (1998): Accounting for Eco-Efficiency, in: Nath, B.; Hens, L.; Compton, P. & Devuyst, D. (Eds.): Environmental Management in Practice. Volume I: Instruments for Environmental Management. London: Routledge, 272-287. Reprinted in: Bartelmus, P. & Seifert, E. (Eds.) (2002): Green Accounting, Aldershot: Ashgate Publishing.