Integrating corporate sustainability assessment, management accounting, control, and reporting

K Maas, S Schaltegger, N Crutzen - Journal of cleaner production, 2016 - Elsevier
Much has been written about “why” companies are involved in sustainability issues.
However, relatively little research has addressed the integrative “how” question, particularly …

Managing sustainable development with management control systems: A literature review

R Lueg, R Radlach - European Management Journal, 2016 - Elsevier
The purpose of this article is to synthesize evidence of management control systems (MCS)
that are employed by organizations to enforce sustainable development (SD). We aim at …

New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals

TA Tsalis, KE Malamateniou… - Corporate Social …, 2020 - Wiley Online Library
Complying with the requirements of sustainability development is a very high priority for the
business community. The United Nations' 2030 Agenda and its 17 Sustainable …

Sustainable industrial value creation: Benefits and challenges of industry 4.0

D Kiel, JM Müller, C Arnold, KI Voigt - International journal of …, 2017 - World Scientific
The Industrial Internet of Things (IIoT) poses several implications on manufacturers in terms
of economic, ecological, and social aspects referring to the Triple Bottom Line (TBL) of …

The triple layered business model canvas: A tool to design more sustainable business models

A Joyce, RL Paquin - Journal of cleaner production, 2016 - Elsevier
Abstract The Triple Layered Business Model Canvas is a tool for exploring sustainability-
oriented business model innovation. It extends the original business model canvas by …

The pre-history of sustainability reporting: a constructivist reading

C Larrinaga, J Bebbington - Accounting, Auditing & Accountability …, 2021 - emerald.com
Purpose The aim of this paper is to provide an account of the period prior to the creation of
the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of …

Making sustainability sustainable

F Montabon, M Pagell, Z Wu - Journal of Supply Chain …, 2016 - Wiley Online Library
The vast majority of research and practice regarding sustainable supply chains has followed
an instrumental logic, which has led firms and supply chain managers to place economic …

Accounting and sustainable development: An exploration

J Bebbington, C Larrinaga - Accounting, organizations and society, 2014 - Elsevier
As the social and environmental impacts of human activity have become more evident, the
role of sustainable development as an organising principle in a variety of policy contexts and …

Planetary boundaries: Ecological foundations for corporate sustainability

G Whiteman, B Walker, P Perego - Journal of management …, 2013 - Wiley Online Library
abstract Management studies on corporate sustainability practices have grown
considerably. The field now has significant knowledge of sustainability issues that are firm …

W (h) ither ecology? The triple bottom line, the global reporting initiative, and corporate sustainability reporting

MJ Milne, R Gray - Journal of business ethics, 2013 - Springer
This paper offers a critique of sustainability reporting and, in particular, a critique of the
modern disconnect between the practice of sustainability reporting and what we consider to …