Integrative Management of Sustainability Performance, Measurement and Reporting

Stefan Schaltegger and Marcus Wagner
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Stefan Schaltegger: Leuphana University of Lüneburg

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Abstract: 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 management framework which firstly links environmental and social management with the business and competitive strategy and management and, secondly, that integrates environmental and social information with economic business information and sustainability reporting. This contribution addresses the link between the Sustainability Balanced Scorecard as a strategic information and management approach, sustainability accounting as a supporting measurement approach and sustainability reporting for communication and reporting.

Keywords: Accounting; Performance measurement; Performance management; Sustainability reporting; Sustainability balanced scorecard; Sustainability management; Sustainability performance; Environmental management; Social management; Business strategy; Economic business information; Corporate social responsibility; CSR (search for similar items in EconPapers)
Date: 2006
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Citations: View citations in EconPapers (7)

Published in International Journal of Accounting, Auditing and Performance Evaluation, 2006, 3 (1), pp.1-19. ⟨10.1504/IJAAPE.2006.010098⟩

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Journal Article: Integrative management of sustainability performance, measurement and reporting (2006)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00278723

DOI: 10.1504/IJAAPE.2006.010098

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