Advancing the integration of corporate sustainability measurement, management and reporting

The role of sustainability performance measurement, management accounting and control as well as sustainability reporting has been researched extensively. However this has been mainly done in an isolated manner. This Special Volume is dedicated to the question how to integrate sustainability assessment, management accounting, management control, and reporting. This Special Volume aims to advance our knowledge about how to integrate sustainability assessment, management accounting, management control, and reporting by nineteen state-of-the art and innovative papers. The main message from across the articles is that there is no one-size-fits-all approach and that we need creative, targeted and strategic approaches to integrate these different management areas, departments and rationales with the support of integrating accounting and reporting tools to help companies to become true transition leaders towards sustainability.

[1]  Ivan Montiel,et al.  Deconstructing corporate sustainability: a comparison of different stakeholder metrics , 2016 .

[2]  M. V. Marrewijk.  Concepts and definitions of CSR and corporate sustainability: Between agency and communion , 2013 .

[3]  Edeltraud Guenther,et al.  Environmental management control systems: a conceptualization and a review of the empirical evidence , 2016 .

[4]  Sophie Hoozée,et al.  Let's do it safely: how Altrad Balliauw configured a package of control systems , 2016 .

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[7]  Gail Whiteman,et al.  A lot of icing but little cake?:taking integrated reporting forward , 2016 .

[8]  Stefan Schaltegger,et al.  Integrating corporate sustainability assessment, management accounting, control, and reporting , 2016 .

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[10]  Robert G. Eccles,et al.  One Report: Integrated Reporting for a Sustainable Strategy , 2010 .

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[17]  Norhayah Zulkifli,et al.  Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs) , 2016 .

[18]  Teemu Malmi,et al.  In Search of Management Accounting Theory , 2009 .

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[20]  David Otley,et al.  The design and use of performance management systems: An extended framework for analysis , 2009 .

[21]  M. M. Carvalho,et al.  A systematic literature review towards a conceptual framework for integrating sustainability performance into business , 2016 .

[22]  Massimiliano Bonacchi,et al.  Dartboards and Clovers as New Tools in Sustainability Planning and Control , 2007 .

[23]  Peter Seele,et al.  Digitally unified reporting: how XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control , 2016 .

[24]  L. Bollen,et al.  Managing sustainability reporting : many ways to publish exemplary reports , 2016 .

[25]  Laura Maria Ferri,et al.  The management of stakeholder dialogue in different institutional contexts: an empirical study on FTSE4GOOD companies , 2016 .

[26]  D. Brown,et al.  Management control systems as a package—Opportunities, challenges and research directions , 2008 .

[27]  P. Bansal.  Evolving sustainably: a longitudinal study of corporate sustainable development , 2005 .

[28]  Ralitza Nikolaeva,et al.  The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards , 2011 .

[29]  Rüdiger Hahn,et al.  An empirical assessment of assurance statements in sustainability reports: smoke screens or enlightening information? , 2016 .

[30]  Jean-Pascal Gond,et al.  Configuring management control systems: Theorizing the integration of strategy and sustainability , 2012 .

[31]  Florian Lüdeke-Freund,et al.  Business Models for Sustainability , 2016 .

[32]  Stefan Schaltegger,et al.  Implementing corporate sustainability , 2014 .

[33]  Cecilia Grieco,et al.  Communicating CSR: integrated approach or Selfie? Evidence from the Milan Stock Exchange , 2016 .

[34]  Paul Rouse,et al.  A new conceptual model of influences driving sustainability based on case evidence of the integration of corporate sustainability management control and reporting , 2016 .

[35]  S. Schaltegger,et al.  Integrative management of sustainability performance, measurement and reporting , 2006 .

[36]  Florian Lüdeke-Freund,et al.  Business Cases for Sustainability: The Role of Business Model Innovation for Corporate Sustainability , 2012 .

[37]  R. Chenhall.  Management control systems design within its organizational context: findings from contingency-based research and directions for the future , 2003 .

[38]  Marly Monteiro de Carvalho,et al.  Measuring sustainability in practice: exploring the inclusion of sustainability into corporate performance systems in Brazilian case studies , 2016 .

[39]  A. K. Siti-Nabiha,et al.  Barriers to and enablers of sustainability integration in the performance management systems of an oil and gas company , 2016 .