Integrative management of sustainability performance, measurement and reporting
Open accessAbstract
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.
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In order for sustainability indicators to become effective in a company, a systemic approach such as the SBSC is required to determine which indicators are strategically relevant.
“In order for sustainability indicators to become effective in a company, a systemic approach such as the SBSC is required to determine which indicators are strategically relevant [32,73].”
From Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration? (2018) · cites this paper as [32]
The integrative management of sustainability performance is conceived to be a management tool linking business strategy and sustainability communications and reporting with performance management through sustainable management accounting systems (SMASs).
“The latter is conceived to be a management tool linking business strategy and sustainability communications and reporting with performance management [32] through sustainable management accounting systems (SMASs).”
From Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration? (2018) · cites this paper as [32]
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- Authors
- Schaltegger, S., & Wagner, M.
- Affiliations
- Leuphana University of Lüneburg (DE)
- Bureau d'Economie Théorique et Appliquée (FR)
- Venue
- International Journal of Accounting, Auditing and Performance Evaluation
- Publisher
- Inderscience Publishers
- Published
- 2006
- Volume
- 3
- Issue
- 1
- Pages
- 1
- ISSN
- 1740-8008 (ISSN-L)
- 1740-8016
- OpenAlex
- W2005635348
- Cited by
- 515
- References
- 42
- Citations by year
- 2026: 21 · 2025: 37 · 2024: 43 · 2023: 29 · 2022: 31 · 2021: 35 · 2020: 40 · 2019: 36 · 2018: 31 · 2017: 30 · 2016: 39 · 2015: 28 · 2014: 21 · 2013: 25 · 2012: 21
- FWCI
- 20.99
- Type
- journal article
- Language
- en
- Open access
- Locations
- International Journal of Accounting Auditing and Performance Evaluation (publishedVersion)
- OPUS (Augsburg University) (submittedVersion)
- HAL (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
- Physical Sciences › Environmental Science › Management, Monitoring, Policy and Law › Sustainable Development and Environmental Policy
- Keywords
- sustainability performance, sustainability measurement, sustainability reporting, integrative management, corporate sustainability
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