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Integrative management of sustainability performance, measurement and reporting
Stefan Schaltegger,Marcus Wagner +1 more
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In this article, the authors address the link between the Sustainability Balanced Scorecard as a strategic information and management approach, sustainability accounting as a supporting measurement approach and sustainability reporting for communication and reporting.Abstract:
Sustainability performance management is a newly emerging term which addresses the social, environmental and economic (performance) aspects of corporate management in general and of corporate sustainability management in particular. The management of sustainability performance requires a sound management framework which firstly links environmental and social management with the business and competitive strategy and management and, secondly, that integrates environmental and social information with economic business information and sustainability reporting. This contribution addresses the link between the Sustainability Balanced Scorecard as a strategic information and management approach, sustainability accounting as a supporting measurement approach and sustainability reporting for communication and reporting.read more
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Integrating energy efficiency performance in production management – gap analysis between industrial needs and scientific literature
TL;DR: In this article, the authors highlight the needs of industrial companies for integrating energy efficiency performance in production management and demonstrate that there exists a gap between the solutions available and the actual implementation in industrial companies.
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Corporate sustainability and innovation in SMEs: Evidence of themes and activities in practice
TL;DR: In this article, the combination of insights from innovation theory, sustainable development practice and small business characteristics is used to unlock new knowledge on factors that influence the translation of sustainable innovation within small and medium-sized enterprises into practice.
Journal ArticleDOI
Sustainability accounting and reporting: fad or trend?
Roger Burritt,Stefan Schaltegger +1 more
TL;DR: In this article, the authors discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and assess of the future sustainability accounting and reporting, and conclude that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainable accounting.
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Sustainability and Stakeholder Management: the Need for New Corporate Performance Evaluation and Reporting Systems
TL;DR: In this paper, the authors present the sustainability evaluation and reporting system (SERS), an integrated methodology aimed at monitoring and tracking from a qualitative and quantitative viewpoint the overall corporate performance according to a stakeholder framework, in line with small and medium sized enterprises' managerial requirements.
Journal ArticleDOI
Configuring management control systems: Theorizing the integration of strategy and sustainability
TL;DR: In this article, the role and uses of management control systems and sustainability control systems (SCSs) in the integration of sustainability within organizational strategy are discussed. But little is known about the processes whereby SCSs contribute to a deeper integration of sustainable within organizational strategies.
References
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Book
Strategic Management: A Stakeholder Approach
TL;DR: The Stakeholder Approach: 1. Managing in turbulent times 2. The stakeholder concept and strategic management 3. Strategic Management Processes: 4. Setting strategic direction 5. Formulating strategies for stakeholders 6. Implementing and monitoring stakeholder strategies 7. Conflict at the board level 8. The functional disciplines of management 9. The role of the executive as mentioned in this paper.
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A Three-Dimensional Conceptual Model of Corporate Performance
TL;DR: In this article, a conceptual model that comprehensively describes essential aspects of corporate social performance is presented, and three aspects of the model address major questions of concern to academics and managers alike: What is included in corporate social responsibility? What are the social issues the organization must address? and what is the organization's philosophy or mode of social responsiveness?
Journal ArticleDOI
Corporate Social Responsibility: Evolution of a Definitional Construct
TL;DR: In this article, the authors trace the evolution of the concept and definition of corporate social responsibility (CSR) and present an interesting history associated with the evolution and evolution of CSR.
Book
Relevance Lost: The Rise and Fall of Management Accounting
TL;DR: Relevance Lost as mentioned in this paper is an overview of the evolution of management accounting in American business, from textile mills in the 1880s and the giant railroad, steel, and retail corporations, to today's environment of global competition and computer-automated manufacturers.
Journal ArticleDOI
Performance measurement system design: A literature review and research agenda
TL;DR: Following a comprehensive review of the literature, proposes a research agenda that focuses on the process of performance measurement system design, rather than the detail of specific measures.