SWD-Schlagwörter:Wissensmanagement, Nachhaltigkeit, Klein- und Mittelbetriebe. - Freie Schlagwörter (Englisch): knowledge management, sustainability management tools, small and medium-sized enterprises

The societal vision of sustainable development changes both the context of businesses and expectations that management should contribute to solving sustainability problems beyond organizational boundaries. Companies are influenced by macro‐level developments such as new environmental...

Extant literature on sustainable business models highlights that value creation stems from resources exchanged in relationships between a focal firm and its stakeholders. In this context, the literature has, so far, focused on direct relationships. However, despite the acknowledged relevance of...

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 contributes to understanding their barriers, using...

Sustainability performance of suppliers has become increasingly important for both corporate practice and research. While the importance of relationships between the focal company and its suppliers has been acknowledged for improving sustainability performance of suppliers, little is known about...

One of the most investigated research topics in the corporate sustainability literature is “the” business case. Long lionized for linking the profit motive to corporate environmental initiatives, the business case for sustainability is now vehemently criticized. These critics generally argue...

The current level of corporate sustainability is insufficient for overcoming pressing environmental and social issues. Research is therefore needed about processes that lead to increased corporate action that fosters sustainable development. This study investigates the influence of feedback and...

The operationalisation of sustainability on the corporate level is recognised to be a management task and implies the choice and application of management tools. Although researchers have proposed a large number of sustainability management tools in the literature, little is known about their...

A large body of literature claims that corporate sustainable development is a cross-functional challenge, which requires all functional units to be involved. However, it remains uncertain to what extent and in which way different corporate functions are actually involved in corporate...