Wenzig, Julius; Nuzum, Anne‐Katrin; Schaltegger, Stefan - In: Business Strategy and the Environment 32 (2022) 6, pp. 2662-2683
Accounting has been identified as a key area to inform managers seeking to transform businesses towards sustainability …. Empirical research, however, shows that management accountants are scarcely involved in sustainability accounting. This paper … from sustainability involvement. A strong focus on financial priorities and incremental improvements driven by top …