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

Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

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.

Original language	English
Title of host publication	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
Number of pages	5
Place of Publication	Helsinki
Publisher	Helsinki Metropolia University of Applied Sciences
Publication date	2012
ISBN (Print)	978-952-93-1238-2
ISBN (Electronic)	978-952-93-1239-7
Publication status	Published - 2012
Event	15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012: Accounting for Sustainable Business with EMA - Helsinki, Finland Duration: 24.09.2012 → 26.09.2012 Conference number: 15 http://eman-eu.org/conferences/helsinki-2012/

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

Research areas and keywords

Sustainability sciences, Management & Economics

CS Barometer: Corporate Sustainability Barometer 2012. State of the art and progress of sustainability management in major German companies
Schaltegger, S. (Project manager, academic), Harms, D. (Project staff), Hörisch, J. (Project staff) & Windolph, S. E. (Project staff)
01.08.11 → 31.12.13
Project: Research

File
CS Barometer: Corporate Sustainability Barometer 2010
Schaltegger, S. (Project manager, academic), Windolph, S. E. (Project staff) & Harms, D. (Project staff)
PricewaterhouseCoopers GmbH
01.04.09 → 14.02.11
Project: Research

File

15th EMAN Conference on Environmental and Sustainability Management Accounting - EMAN 2012
Hörisch, J. (Speaker)
24.09.2012 → 26.09.2012
Activity: Participating in or organising an academic or articstic event › Conferences › Research

Cite this

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.

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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",

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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/",

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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, Finland, 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.

Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

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

Research areas and keywords

Fingerprint

Projects

CS Barometer: Corporate Sustainability Barometer 2012. State of the art and progress of sustainability management in major German companies

CS Barometer: Corporate Sustainability Barometer 2010

Activities

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

Cite this