Sustainability accounting for companies: Catchphrase or decision support for business leaders?
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For an integrated management of sustainability issues, environmental, social, financial, and risk performance indicators should be combined into an overall performance measurement system.
“For an integrated management of sustainability issues, environmental, social, financial, and risk performance indicators should be combined into an overall performance measurement system [26,28,31].”
From Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration? (2018) · cites this paper as [26]
Several publications deal with the incorporation of sustainability into specific aspects of business, but they consider a single measure as a technocratic illusion, no matter how sophisticated it might be.
“Several publications deal with the incorporation of sustainability into specific aspects of business [31], but they consider a single measure as a technocratic illusion, no matter how sophisticated it might be [26].”
From Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration? (2018) · cites this paper as [26]
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- Authors
- Schaltegger, S., & Burritt, R. L.
- Affiliations
- Leuphana University of Lüneburg (DE)
- University of South Australia (AU)
- Corresponding author
- Schaltegger, Stefan
- Venue
- Journal of World Business
- Publisher
- Elsevier BV
- Published
- 2010-10
- Volume
- 45
- Issue
- 4
- Pages
- 375-384
- ISSN
- 1090-9516 (ISSN-L)
- OpenAlex
- W2110528664
- Cited by
- 519
- References
- 93
- Citations by year
- 2026: 34 · 2025: 27 · 2024: 45 · 2023: 34 · 2022: 38 · 2021: 45 · 2020: 44 · 2019: 30 · 2018: 37 · 2017: 31 · 2016: 26 · 2015: 32 · 2014: 26 · 2013: 27 · 2012: 26
- FWCI
- 41.32
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Journal of World Business (publishedVersion)
- ANU Open Research (Australian National University) (submittedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Adelaide Research & Scholarship (AR&S) (University of Adelaide) (submittedVersion)
- Multilingual Matters (Channel View Publications) (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Keywords
- sustainability accounting, corporate sustainability, information management, corporate reporting
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