skip to main content
Idioma:
Primo Search
Clear Search Box
Search in: Busca Geral
Busca Avançada
Busca por Índices
Tipo de recurso Mostra resultados com: Mostra resultados com: Índice

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

Maas, Karen ; Schaltegger, Stefan ; Crutzen, Nathalie

Journal of cleaner production, 2016-11, Vol.136, p.237-248 [Periódico revisado por pares]

Elsevier Ltd

Texto completo disponível

Citações Citado por
  • Título:
    Integrating corporate sustainability assessment, management accounting, control, and reporting
  • Autor: Maas, Karen ; Schaltegger, Stefan ; Crutzen, Nathalie
  • Assuntos: Accounting ; Assessment ; Assessments ; Business & economic sciences ; Control ; Corporate structure ; Integrated sustainability approach ; Links ; Management ; Management accounting ; Measurement ; Performance Management ; Reporting ; Sciences économiques & de gestion ; Strategy & innovation ; Stratégie & innovation ; Sustainability ; Sustainability management accounting ; Sustainability management control ; Sustainability reporting
  • É parte de: Journal of cleaner production, 2016-11, Vol.136, p.237-248
  • Notas: ObjectType-Article-1
    SourceType-Scholarly Journals-1
    ObjectType-Feature-2
    content type line 23
    scopus-id:2-s2.0-84969565340
  • Descrição: Much has been written about “why” companies are involved in sustainability issues. However, relatively little research has addressed the integrative “how” question, particularly “how companies can and do integrate sustainability assessment, management accounting, management control, and reporting?” Corporate sustainability, however, requires integrative measurement and management of sustainability issues rather than isolated applications of different tools in the organization. This article reviews literature dealing with links and partial links between sustainability assessment, management accounting, management control, and reporting. The main findings show that the various concepts (performance assessment, management accounting, management control, and reporting) are defined and used in various ways but mainly dealt within an isolated manner. Based on these findings this paper proposes a comprehensive, integrated framework of sustainability assessment, accounting, control and reporting. From a scientific perspective, the proposed framework is a first attempt to integrate these isolated concepts. It can help researchers and practitioners to better understand how the four concepts are related and could be linked to each other to develop an integrated approach. •Description of sustainability assessment, management accounting, control, and reporting.•These concepts are more or less isolated concepts.•How can we link these concepts in an integral manner?•Development of integrated framework of sustainability accounting, control and reporting.
  • Editor: Elsevier Ltd
  • Idioma: Inglês
Voltar para lista de resultados

  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

Buscando em bases de dados remotas. Favor aguardar.