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Purpose – The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has...
Persistent link: https://www.econbiz.de/10010814640
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...
Persistent link: https://www.econbiz.de/10010822430
Financial investment performance of stock portfolios is driven by many factors of influence like portfolio diversification, quality of funds management or gravitational effects of market phases. It is, therefore, quite possible that relationships between sustainability and financial performance...
Persistent link: https://www.econbiz.de/10010826025
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...
Persistent link: https://www.econbiz.de/10011030345
Purpose –The purpose of this paper is threefold. To clarify what is meant by “pragmatism” as a philosophy for social and environmental accountability (SEA) research, to survey its use within this research field and to explore how a further pursuit of pragmatism may extend this research...
Persistent link: https://www.econbiz.de/10011145184
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...
Persistent link: https://www.econbiz.de/10005754581
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...
Persistent link: https://www.econbiz.de/10008538767
"Sustainability accounting" and related terms are being used with greater frequency at academic conferences and in corporate practice. This raises the question of the relationship between accounting and sustainability and the role of accounting for sustainability, as well as what could be...
Persistent link: https://www.econbiz.de/10009201661