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Integrative management of sustainability performance, measurement and reporting

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Cited by:

  1. Kittiya Yongvanich & James Guthrie, 2006. "An extended performance reporting framework for social and environmental accounting," Business Strategy and the Environment, Wiley Blackwell, vol. 15(5), pages 309-321, September.
  2. Mahmoudian, Fereshteh & Lu, Jing & Yu, Dongning & Nazari, Jamal A. & Herremans, Irene M., 2021. "Inter-and intra-organizational stakeholder arrangements in carbon management accounting," The British Accounting Review, Elsevier, vol. 53(1).
  3. Azlan Amran & Say Keat Ooi & Riduan Toani Mydin & S. Susela Devi, 2015. "The Impact of Business Strategies on Online Sustainability Disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 551-564, September.
  4. Jay Joseph & Marc Orlitzky & Bruce Gurd & Helen Borland & Adam Lindgreen, 2019. "Can business‐oriented managers be effective leaders for corporate sustainability? A study of integrative and instrumental logics," Business Strategy and the Environment, Wiley Blackwell, vol. 28(2), pages 339-352, February.
  5. Ioannis Fasoulis & Rafet Emek Kurt, 2019. "Embracing Sustainability in Shipping: Assessing Industry’s Adaptations Incited by the, Newly, Introduced ‘ triple bottom line ’ Approach to Sustainable Maritime Development," Social Sciences, MDPI, vol. 8(7), pages 1-20, July.
  6. Hien Thi Thuc Nguyen & Subhan Ullah & Hanh Thi My Le & Affan Hameed, 2023. "Sustainability Targets in Executive Remuneration Contracts and Corporate Sustainability Performance in the United Kingdom and European Union," Environment Systems and Decisions, Springer, vol. 43(3), pages 393-415, September.
  7. Jule Naffin & Johanna Klewitz & Stefan Schaltegger, 2023. "Sustainable development of supplier performance. An empirical analysis of relationship characteristics in the automotive sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1753-1769, July.
  8. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
  9. C. Genta & S. Favaro & G. Sonetti & G. V. Fracastoro & P. Lombardi, 2022. "Quantitative assessment of environmental impacts at the urban scale: the ecological footprint of a university campus," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(4), pages 5826-5845, April.
  10. Erlin Trisyulianti & Budhi Prihartono & Made Andriani & Kadarsah Suryadi, 2023. "A conceptual framework for a value‐based sustainability balanced scorecard," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1536-1552, June.
  11. Ralph Sonntag & Gerard J. Lewis & Andrzej Raszkowski, 2022. "The Importance of Implementing SDGs by Small and Medium Size Enterprises: Evidence from Germany and Poland," Sustainability, MDPI, vol. 14(24), pages 1-14, December.
  12. Piotr Zientara & Paulina Bohdanowicz-Godfrey & Claire Whitely & Grzegorz Maciejewski, 2020. "A Case Study of LightStay (2010–2017)—Hilton’s Corporate Responsibility Management System," Energies, MDPI, vol. 13(9), pages 1-22, May.
  13. Štěpánka Hronová & Miroslav Špaček, 2021. "Sustainable HRM Practices in Corporate Reporting," Economies, MDPI, vol. 9(2), pages 1-34, May.
  14. Isabel†María García†Sánchez & Ligia Noguera†Gámez, 2018. "Institutional Investor Protection Pressures versus Firm Incentives in the Disclosure of Integrated Reporting," Australian Accounting Review, CPA Australia, vol. 28(2), pages 199-219, June.
  15. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
  16. Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, vol. 45(4), pages 375-384, October.
  17. Chavatip Chindavijak & Kongkiti Phusavat & Pekka Kess & Suparerk Sooksamarn, 2016. "Transformation to Enterprise Sustainability Case Studies of Manufacturing and Service Enterprise in Thailand," Managing Innovation and Diversity in Knowledge Society Through Turbulent Time: Proceedings of the MakeLearn and TIIM Joint International Conference 2016,, ToKnowPress.
  18. Xiaoling Wang & Haiying Lin & Olaf Weber, 2016. "Does Adoption of Management Standards Deliver Efficiency Gain in Firms’ Pursuit of Sustainability Performance? An Empirical Investigation of Chinese Manufacturing Firms," Sustainability, MDPI, vol. 8(7), pages 1-18, July.
  19. Zabihollah Rezaee, 2018. "Supply Chain Management and Business Sustainability Synergy: A Theoretical and Integrated Perspective," Sustainability, MDPI, vol. 10(1), pages 1-17, January.
  20. Valenzuela, Lionel & Maturana, Sergio, 2016. "Designing a three-dimensional performance measurement system (SMD3D) for the wine industry: A Chilean example," Agricultural Systems, Elsevier, vol. 142(C), pages 112-121.
  21. Robert Strand, 2013. "The Chief Officer of Corporate Social Responsibility: A Study of Its Presence in Top Management Teams," Journal of Business Ethics, Springer, vol. 112(4), pages 721-734, February.
  22. Jian Zhang & Dongmin Kong & Ji Wu, 2018. "Doing Good Business by Hiring Directors with Foreign Experience," Journal of Business Ethics, Springer, vol. 153(3), pages 859-876, December.
  23. Hilke Elke Jacke Bos‐Brouwers, 2010. "Corporate sustainability and innovation in SMEs: Evidence of themes and activities in practice," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 417-435, November.
  24. Marzanna Katarzyna Witek-Hajduk & Piotr Zaborek, 2016. "Does Business Model Affect CSR Involvement? A Survey of Polish Manufacturing and Service Companies," Sustainability, MDPI, vol. 8(2), pages 1-20, February.
  25. Ana-Maria Comandaru (Andrei) & Adriana Paduraru (Horaicu), 2021. "Harmonization Of Environmental Management Accounting - Tool For Managing Economic Reconfiguration," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 181-200, October.
  26. Magdalena Raftowicz & Bertrand le Gallic & Magdalena Kalisiak-Mędelska & Krzysztof Rutkiewicz & Emilia Konopska-Struś, 2021. "Effectiveness of Public Aid for Inland Aquaculture in Poland—The Relevance of Traditional Performance Ratios," Sustainability, MDPI, vol. 13(9), pages 1-22, May.
  27. Andrea Urbinati & Davide Chiaroni & Paolo Maccarrone & Antonio Messeni Petruzzelli & Federico Frattini, 2022. "A multidimensional scorecard of KPIs for retrofit measures of buildings: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 1968-1979, November.
  28. Chiara Mio, 2010. "Corporate social reporting in Italian multi‐utility companies: an empirical analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(5), pages 247-271, September.
  29. Thi-Nham Le & Chia-Nan Wang, 2017. "The Integrated Approach for Sustainable Performance Evaluation in Value Chain of Vietnam Textile and Apparel Industry," Sustainability, MDPI, vol. 9(3), pages 1-21, March.
  30. Guang-Wen Zheng & Abu Bakkar Siddik & Mohammad Masukujjaman & Nazneen Fatema, 2021. "Factors Affecting the Sustainability Performance of Financial Institutions in Bangladesh: The Role of Green Finance," Sustainability, MDPI, vol. 13(18), pages 1-27, September.
  31. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
  32. Josef Kaenzig & Damien Friot & Myriam Saadé & Manuele Margni & Olivier Jolliet, 2011. "Using life cycle approaches to enhance the value of corporate environmental disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 20(1), pages 38-54, January.
  33. Philip Hallinger, 2020. "Analyzing the intellectual structure of the Knowledge base on managing for sustainability, 1982–2019: A meta‐analysis," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(5), pages 1493-1506, September.
  34. Walter Leal Filho & Alfonso Coronado-Marín & Amanda Lange Salvia & Fernanda Frankenberger Silva & Franziska Wolf & Todd LeVasseur & Maria J. Kirrane & Federica Doni & Arminda Paço & Malgorzata Blichar, 2022. "International Trends and Practices on Sustainability Reporting in Higher Education Institutions," Sustainability, MDPI, vol. 14(19), pages 1-17, September.
  35. Elena Lascu & Irina Severin & Florina Daniela Lascu & Razvan Adrian Gudana & Gabriela Nalbitoru & Nicoleta Daniela Ignat, 2021. "Framework on Performance Management in Automotive Industry: A Case Study," JRFM, MDPI, vol. 14(10), pages 1-20, October.
  36. Štěpánka Zemanová & Radka Druláková, 2020. "Mainstreaming Global Sustainable Development Goals through the UN Global Compact: The Case of Visegrad Countries," JRFM, MDPI, vol. 13(3), pages 1-10, February.
  37. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
  38. Radosław Wolniak, 2019. "The Level of Maturity of Quality Management Systems in Poland—Results of Empirical Research," Sustainability, MDPI, vol. 11(15), pages 1-17, August.
  39. Hansen, Erik G. & Harms, Dorli & Schaltegger, Stefan, 2011. "Sustainable Supply Chain Management im globalen Kontext," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 65(2), pages 87-110.
  40. Isabel‐María García‐Sánchez & Jennifer Martínez‐Ferrero & María‐Antonia Garcia‐Benau, 2019. "Integrated reporting: The mediating role of the board of directors and investor protection on managerial discretion in munificent environments," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(1), pages 29-45, January.
  41. Meipry Amelia & Yvonne Augustine Sudibyo, 2023. "The effect of environmental awareness, the role of accountants, and sustainable development on climate change," Technium Social Sciences Journal, Technium Science, vol. 39(1), pages 716-729, January.
  42. Erik G. Hansen & Stefan Schaltegger, 2016. "The Sustainability Balanced Scorecard: A Systematic Review of Architectures," Journal of Business Ethics, Springer, vol. 133(2), pages 193-221, January.
  43. Quick, Reiner & Münch, M. & Mayer, J. H., 2023. "Going Beyond Compliance Fulfillment: a Literature Review on ESG Performance Management," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 142481, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  44. Cory Searcy, 2012. "Corporate Sustainability Performance Measurement Systems: A Review and Research Agenda," Journal of Business Ethics, Springer, vol. 107(3), pages 239-253, May.
  45. García-Sánchez, Isabel-María & Noguera-Gámez, Ligia, 2017. "Integrated information and the cost of capital," International Business Review, Elsevier, vol. 26(5), pages 959-975.
  46. Minh Hue Nguyen & Anh Chi Phan & Yoshiki Matsui, 2018. "Contribution of Quality Management Practices to Sustainability Performance of Vietnamese Firms," Sustainability, MDPI, vol. 10(2), pages 1-31, January.
  47. Maria José Gomes & António Sousa & Jorge Novas & Ricardo Vinícius Dias Jordão, 2021. "Environmental Sustainability in Viticulture as a Balanced Scorecard Perspective of the Wine Industry: Evidence for the Portuguese Region of Alentejo," Sustainability, MDPI, vol. 13(18), pages 1-18, September.
  48. Martin Gerner, 2019. "Assessing and managing sustainability in international perspective: corporate sustainability across cultures – towards a strategic framework implementation approach," International Journal of Corporate Social Responsibility, Springer, vol. 4(1), pages 1-34, December.
  49. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
  50. Barbara Kożuch & Adam Jabłoński, 2018. "The Strategic Hybrids of Water Supply Companies as an Effective Management Tool," Sustainability, MDPI, vol. 10(12), pages 1-43, November.
  51. Binh Bui & Charl de Villiers, 2021. "Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4789-4831, September.
  52. Valeria Naciti & Fabrizio Cesaroni & Luisa Pulejo, 2022. "Corporate governance and sustainability: a review of the existing literature," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 55-74, March.
  53. Chiara Mio & Antonio Costantini & Silvia Panfilo, 2022. "Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 367-384, March.
  54. Jones, Jane & Corral de Zubielqui, Graciela, 2017. "Doing well by doing good: A study of university-industry interactions, innovationess and firm performance in sustainability-oriented Australian SMEs," Technological Forecasting and Social Change, Elsevier, vol. 123(C), pages 262-270.
  55. Gray, Rob, 2013. "Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 459-468.
  56. Jiří Hřebíček & Ondřej Popelka & Michael Štencl & Oldřich Trenz, 2012. "Corporate performance indicators for agriculture and food processing sector," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(4), pages 121-132.
  57. Oluyomi A. Osobajo & Adekunle Oke & Ama Lawani & Temitope S. Omotayo & Nkeiruka Ndubuka-McCallum & Lovelin Obi, 2022. "Providing a Roadmap for Future Research Agenda: A Bibliometric Literature Review of Sustainability Performance Reporting (SPR)," Sustainability, MDPI, vol. 14(14), pages 1-20, July.
  58. Francesco Perrini & Antonio Tencati, 2006. "Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems," Business Strategy and the Environment, Wiley Blackwell, vol. 15(5), pages 296-308, September.
  59. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
  60. Nair, Sujith & Paulose, Hanna, 2014. "Emergence of green business models: The case of algae biofuel for aviation," Energy Policy, Elsevier, vol. 65(C), pages 175-184.
  61. Mathew Kevin Bosi & Nelson Lajuni & Avnner Chardles Wellfren & Thien Sang Lim, 2022. "Sustainability Reporting through Environmental, Social, and Governance: A Bibliometric Review," Sustainability, MDPI, vol. 14(19), pages 1-22, September.
  62. Warley Henrique Silva & Patricia Guarnieri & José Márcio Carvalho & Josivania Silva Farias & Silvia Araújo dos Reis, 2019. "Sustainable Supply Chain Management: Analyzing the Past to Determine a Research Agenda," Logistics, MDPI, vol. 3(2), pages 1-15, April.
  63. Beata Zyznarska-Dworczak, 2020. "Sustainability Accounting—Cognitive and Conceptual Approach," Sustainability, MDPI, vol. 12(23), pages 1-24, November.
  64. Jiří Hřebíček & Oldřich Trenz & Eliška Vernerová, 2013. "Optimal set of agri-environmental indicators for the agricultural sector of Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2171-2181.
  65. Fritz, M. & Schiefer, G., 2009. "Sustainability in Food Networks," Proceedings “Schriften der Gesellschaft für Wirtschafts- und Sozialwissenschaften des Landbaues e.V.”, German Association of Agricultural Economists (GEWISOLA), vol. 44, March.
  66. Francesca Michelino & Antonello Cammarano & Andrea Celone & Mauro Caputo, 2019. "The Linkage between Sustainability and Innovation Performance in IT Hardware Sector," Sustainability, MDPI, vol. 11(16), pages 1-15, August.
  67. Suparak Suriyankietkaew & Phallapa Petison, 2019. "A Retrospective and Foresight: Bibliometric Review of International Research on Strategic Management for Sustainability, 1991–2019," Sustainability, MDPI, vol. 12(1), pages 1-27, December.
  68. Chan, Hing Kai & Wang, Xiaojun & Raffoni, Anna, 2014. "An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting," The British Accounting Review, Elsevier, vol. 46(4), pages 344-360.
  69. Länsiluoto, Aapo & Järvenpää, Marko, 2010. "Greening the balanced scorecard," Business Horizons, Elsevier, vol. 53(4), pages 385-395, July.
  70. Silvestre, Bruno S., 2015. "Sustainable supply chain management in emerging economies: Environmental turbulence, institutional voids and sustainability trajectories," International Journal of Production Economics, Elsevier, vol. 167(C), pages 156-169.
  71. Stefan Schaltegger & Jacob Hörisch, 2017. "In Search of the Dominant Rationale in Sustainability Management: Legitimacy- or Profit-Seeking?," Journal of Business Ethics, Springer, vol. 145(2), pages 259-276, October.
  72. Alvarez Etxeberria, Igor & Garayar, Ainhoa & Calvo Sánchez, José Antonio, 2015. "Development of sustainability reports for farming operations in the Basque Country using the Delphi method," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 44-54.
  73. Malesios, Chrisovalantis & De, Debashree & Moursellas, Andreas & Dey, Prasanta Kumar & Evangelinos, Konstantinos, 2021. "Sustainability performance analysis of small and medium sized enterprises: Criteria, methods and framework," Socio-Economic Planning Sciences, Elsevier, vol. 75(C).
  74. Ivo Hristov & Antonio Chirico & Francesco Ranalli & Riccardo Camilli, 2022. "La pianificazione della sostenibilit? nelle aziende familiari: il ruolo dei key value drivers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 109-134.
  75. Luiz Fernando Rodrigues Pinto & Glória de Fátima Pereira Venturini & Salvatore Digiesi & Francesco Facchini & Geraldo Cardoso de Oliveira Neto, 2020. "Sustainability Assessment in Manufacturing under a Strong Sustainability Perspective—An Ecological Neutrality Initiative," Sustainability, MDPI, vol. 12(21), pages 1-40, November.
  76. José V. Frias‐Aceituno & Lázaro Rodríguez‐Ariza & Isabel M. Garcia‐Sánchez, 2014. "Explanatory Factors of Integrated Sustainability and Financial Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 23(1), pages 56-72, January.
  77. Ali Abdelfattah Hamdan Zyadat, 2017. "The Impact of Sustainability on the Financial Performance of Jordanian Islamic Banks," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(1), pages 55-63, January.
  78. Jiří Hřebíček & Jana Soukopová & Michael Štencl & Oldřich Trenz, 2011. "Integration of economic, environmental, social and corporate governance performance and reporting in enterprises," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(7), pages 157-166.
  79. Giorgia Nigri & Mara Del Baldo, 2018. "Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration?," Sustainability, MDPI, vol. 10(12), pages 1-17, November.
  80. Kim Ceulemans & Rodrigo Lozano & María Del Mar Alonso-Almeida, 2015. "Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability," Sustainability, MDPI, vol. 7(7), pages 1-23, July.
  81. David Talbot & Nicolas Raineri & Alain Daou, 2021. "Implementation of sustainability management tools: The contribution of awareness, external pressures, and stakeholder consultation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 71-81, January.
  82. Erik G. Hansen & Martin Sextl & Ralf Reichwald, 2010. "Managing strategic alliances through a community‐enabled balanced scorecard: The case of Merck Ltd, Thailand," Business Strategy and the Environment, Wiley Blackwell, vol. 19(6), pages 387-399, September.
  83. Francis Amagoh, 2015. "Improving the credibility and effectiveness of non-governmental organizations," Progress in Development Studies, , vol. 15(3), pages 221-239, July.
  84. Fatima Afzal & Benson Lim, 2022. "Organizational Factors Influencing the Sustainability Performance of Construction Organizations," Sustainability, MDPI, vol. 14(16), pages 1-17, August.
  85. Rea Wagner & Peter Seele, 2017. "Uncommitted Deliberation? Discussing Regulatory Gaps by Comparing GRI 3.1 to GRI 4.0 in a Political CSR Perspective," Journal of Business Ethics, Springer, vol. 146(2), pages 333-351, December.
  86. Foteini I. Pagkalou & Christos L. Galanos & Eleftherios I. Thalassinos, 2024. "Exploring the Relationship between Corporate Governance, Corporate Social Responsibility and Financial and Non-Financial Reporting: A Study of Large Companies in Greece," JRFM, MDPI, vol. 17(3), pages 1-23, February.
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