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Integrative Management of Sustainability Performance, Measurement and Reporting

Author

Listed:
  • Stefan Schaltegger

    (Leuphana University of Lüneburg)

  • Marcus Wagner

    (BETA - Bureau d'Économie Théorique et Appliquée - INRA - Institut National de la Recherche Agronomique - UNISTRA - Université de Strasbourg - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique, TUM - Technische Universität Munchen - Technical University Munich - Université Technique de Munich)

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.

Suggested Citation

  • Stefan Schaltegger & Marcus Wagner, 2006. "Integrative Management of Sustainability Performance, Measurement and Reporting," Post-Print hal-00278723, HAL.
    • Handle: RePEc:hal:journl:hal-00278723
    DOI: 10.1504/IJAAPE.2006.010098
    as

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