Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice

Stefan Schaltegger; Jacob Hörisch; Dorli  Harms

Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice

Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › Begutachtung

Abstract

This paper investigates which sustainability accounting tools are applied in corporate practice. Although a multitude of tools can be identified in academic literature and practitioner handbooks, comparatively little is known about which of these sustainability accounting tools are known and applied by companies. The awareness and application of such tools is considered to be inevitable to implement corporate sustainability.
Drawing on a comparative survey among large German companies, this paper reveals a growing importance of integrated sustainability accounting
tools as well as of specific performance management tools.
Based on the survey results, this paper discusses the application of sustainability accounting tools with regard to their function to provide information for managerial decision making and corporate communication. Furthermore, it identifies gaps for future research.

Originalsprache	Englisch
Titel	Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting : in collaboration with the CSEAR International Congress on Social and Environmental Accounting Research Environmental Management Accounting for a Sustainable Economy
Seitenumfang	5
Erscheinungsort	Helsinki
Herausgeber (Verlag)	Helsinki Metropolia University of Applied Sciences
Erscheinungsdatum	2012
ISBN (Print)	978-952-93-1238-2
ISBN (elektronisch)	978-952-93-1239-7
Publikationsstatus	Erschienen - 2012
Veranstaltung	15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012: Accounting for Sustainable Business with EMA - Helsinki, Finnland Dauer: 24.09.2012 → 26.09.2012 Konferenznummer: 15 http://eman-eu.org/conferences/helsinki-2012/

UN SDGs

Dieser Output leistet einen Beitrag zu folgendem(n) Ziel(en) für nachhaltige Entwicklung

SDG 12 – Verantwortungsvoller Konsum und Produktion

Fachgebiete und Schlagwörter

Wirtschaftswissenschaften für Nachhaltigkeit

2 Abgeschlossen

CS Barometer: Corporate Sustainability Barometer 2012. Praxisstand und Fortschritt des Nachhaltigkeitsmanagements in großen Unternehmen
Schaltegger, S. (Wissenschaftliche Projektleiter*in), Harms, D. (Projektmitarbeiter*in), Hörisch, J. (Projektmitarbeiter*in) & Windolph, S. E. (Projektmitarbeiter*in)
01.08.11 → 31.12.13
Projekt: Forschung

Datei
CS Barometer: Corporate Sustainability Barometer 2010
Schaltegger, S. (Wissenschaftliche Projektleiter*in), Windolph, S. E. (Projektmitarbeiter*in) & Harms, D. (Projektmitarbeiter*in)
PricewaterhouseCoopers GmbH
01.04.09 → 14.02.11
Projekt: Forschung

Datei

15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012
Hörisch, J. (Sprecher*in)
24.09.2012 → 26.09.2012
Aktivität: Wissenschaftliche und künstlerische Veranstaltungen › Konferenzen › Forschung

Dieses zitieren

Schaltegger, S., Hörisch, J., & Harms, D. (2012). Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice. in Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting: in collaboration with the CSEAR International Congress on Social and Environmental Accounting Research Environmental Management Accounting for a Sustainable Economy Helsinki Metropolia University of Applied Sciences .

Schaltegger, Stefan ; Hörisch, Jacob ; Harms, Dorli. / Glancing into the Applied Tool Box : Surveying Operational Sustainability Accounting Practice. Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting: in collaboration with the CSEAR International Congress on Social and Environmental Accounting Research Environmental Management Accounting for a Sustainable Economy. Helsinki : Helsinki Metropolia University of Applied Sciences , 2012.

@inbook{793e024bc2e541d8b7f3c57a796aab2c,

title = "Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice",

abstract = "This paper investigates which sustainability accounting tools are applied in corporate practice. Although a multitude of tools can be identified in academic literature and practitioner handbooks, comparatively little is known about which of these sustainability accounting tools are known and applied by companies. The awareness and application of such tools is considered to be inevitable to implement corporate sustainability. Drawing on a comparative survey among large German companies, this paper reveals a growing importance of integrated sustainability accounting tools as well as of specific performance management tools. Based on the survey results, this paper discusses the application of sustainability accounting tools with regard to their function to provide information for managerial decision making and corporate communication. Furthermore, it identifies gaps for future research. ",

keywords = "Sustainability sciences, Management \& Economics",

author = "Stefan Schaltegger and Jacob H{\"o}risch and Dorli Harms",

year = "2012",

language = "English",

isbn = "978-952-93-1238-2",

booktitle = "Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting",

publisher = "Helsinki Metropolia University of Applied Sciences ",

address = "Finland",

note = "15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012 : Accounting for Sustainable Business with EMA , EMAN 2012 ; Conference date: 24-09-2012 Through 26-09-2012",

url = "http://eman-eu.org/conferences/helsinki-2012/",

}

Schaltegger, S , Hörisch, J & Harms, D 2012, Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice. in Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting: in collaboration with the CSEAR International Congress on Social and Environmental Accounting Research Environmental Management Accounting for a Sustainable Economy. Helsinki Metropolia University of Applied Sciences , Helsinki, 15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012, Helsinki, Finnland, 24.09.12.

Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice. / Schaltegger, Stefan ; Hörisch, Jacob ; Harms, Dorli.
Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting: in collaboration with the CSEAR International Congress on Social and Environmental Accounting Research Environmental Management Accounting for a Sustainable Economy. Helsinki: Helsinki Metropolia University of Applied Sciences , 2012.

Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › Begutachtung

TY - CHAP

T1 - Glancing into the Applied Tool Box

T2 - 15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012

AU - Schaltegger, Stefan

AU - Hörisch, Jacob

AU - Harms, Dorli

N1 - Conference code: 15

PY - 2012

Y1 - 2012

N2 - This paper investigates which sustainability accounting tools are applied in corporate practice. Although a multitude of tools can be identified in academic literature and practitioner handbooks, comparatively little is known about which of these sustainability accounting tools are known and applied by companies. The awareness and application of such tools is considered to be inevitable to implement corporate sustainability. Drawing on a comparative survey among large German companies, this paper reveals a growing importance of integrated sustainability accounting tools as well as of specific performance management tools. Based on the survey results, this paper discusses the application of sustainability accounting tools with regard to their function to provide information for managerial decision making and corporate communication. Furthermore, it identifies gaps for future research.

AB - This paper investigates which sustainability accounting tools are applied in corporate practice. Although a multitude of tools can be identified in academic literature and practitioner handbooks, comparatively little is known about which of these sustainability accounting tools are known and applied by companies. The awareness and application of such tools is considered to be inevitable to implement corporate sustainability. Drawing on a comparative survey among large German companies, this paper reveals a growing importance of integrated sustainability accounting tools as well as of specific performance management tools. Based on the survey results, this paper discusses the application of sustainability accounting tools with regard to their function to provide information for managerial decision making and corporate communication. Furthermore, it identifies gaps for future research.

KW - Sustainability sciences, Management & Economics

M3 - Article in conference proceedings

SN - 978-952-93-1238-2

BT - Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting

PB - Helsinki Metropolia University of Applied Sciences

CY - Helsinki

Y2 - 24 September 2012 through 26 September 2012

ER -

Schaltegger S , Hörisch J , Harms D. Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice. in Abstracts. 15th EMAN Conference on Environmental and Sustainability Management Accounting: in collaboration with the CSEAR International Congress on Social and Environmental Accounting Research Environmental Management Accounting for a Sustainable Economy. Helsinki: Helsinki Metropolia University of Applied Sciences . 2012

Glancing into the Applied Tool Box: Surveying Operational Sustainability Accounting Practice

Abstract

UN SDGs

Fachgebiete und Schlagwörter

Fingerprint

Projekte

CS Barometer: Corporate Sustainability Barometer 2012. Praxisstand und Fortschritt des Nachhaltigkeitsmanagements in großen Unternehmen

CS Barometer: Corporate Sustainability Barometer 2010

Aktivitäten

15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012

Dieses zitieren