This paper proposes a systematic framework for the analysis of tensions in corporate sustainability. The framework is based on the emerging integrative view on corporate sustainability, which stresses the need for a simultaneous integration of economic, environmental and social dimensions...

Purpose – The paper aims to explore trends in the use of internet‐supported sustainability reporting for German DAX30 companies. Particular focus is to be given to the question of the extent that these companies use the more effective internet‐specific methods of provision, accessibility,...

Purpose – This paper seeks to identify a requirement for a new sustainable development management system (SMS) model for global business organizations (GBOs) and proposes some essential features for such a model. Design/methodology/approach – The concept is developed in four stages. First, a...

This paper proposes a new approach to measure corporate sustainable performance called Sustainable Value Added. Value is created whenever benefits exceed costs. Current approaches to measure corporate sustainable performance take into account external costs caused by environmental and social...

As an information management approach, environmental management accounting (EMA) focuses mainly on operational issues such as environmental costs and revenues. Many environmental issues (such as, for example, whether to introduce green products, or when to change the production technology to a...

This paper presents an overview of the results of a longitudinal analysis of the coverage of sustainability-related concepts in 115 leading national newspapers worldwide between January 1990 and July 2008 covering approximately 20,500,000 articles in 340,000 newspaper issues in 39 countries. On...

The concept of ‘net present sustainable value' is introduced as a new strategic tool for sustainable investment appraisal, which extends the traditional net present value approach to include resources other than capital. The proposed approach examines if the present value of the future returns...