Stefan Schaltegger – författare

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting.

Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself.

This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting.

Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself.

This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

The difficulties in moving towards corporate sustainability raise the question of how environmental and social management can be integrated better with economic business goals. Over the last decade, the relationship between environmental and economic performance, and more recently the interaction between sustainability performance and business competitiveness, have received considerable attention in both theory and practice. However, to date, only partial aspects of the relationship between sustainability performance, competitiveness and economic performance have been studied from a theoretical as well as an empirical perspective. And, to date, no unique relationship has prevailed in empirical studies. A number of explanations have been put forward to explain this, including methodological reasons, such as the lack of statistical data, the low quality of that data, or the fact that such data is often available for short time periods only. Other theoretical explanations have been developed, such as the influence of different corporate strategies or the relatively small influence of environmental or sustainability issues as one factor among many on the economic or financial success of firms. So, how should the business case for sustainability be managed?

This is the starting point for this book, which compiles insights on a large number of aspects of the link between sustainability performance, business competitiveness and economic success in an attempt to provide a comprehensive and structured view of this relationship. The book provides an unrivalled body of knowledge on the state of theory and practice in this field and identifies prospective future fields of work.

The book includes: conceptual frameworks for the interaction of social, environmental and economic issues in business environments; case studies of companies that have successfully integrated social, environmental and economic issues; analyses of the causal and empirical relationship between environmental and/or social performance, business performance and firm-level competitiveness; concepts and tools useful for improving business value with proactive operational strategies; assessment of the factors influencing operational sustainability strategies and their economic impact; and comparisons of interactions between sustainability performance and firm competitiveness across industry sectors and countries.

Managing the Business Case for Sustainability is the definitive work in its field: the most comprehensive book yet published on the theory and practice of managing sustainability performance, competitiveness, environmental, social and economic performance in an integrated way. It will be essential reading for managers, academics, consultants, fund managers, governments and government agencies, NGOs and international bodies who need a broad and comprehensive overview of the business case for sustainability.

The difficulties in moving towards corporate sustainability raise the question of how environmental and social management can be integrated better with economic business goals. Over the last decade, the relationship between environmental and economic performance, and more recently the interaction between sustainability performance and business competitiveness, have received considerable attention in both theory and practice. However, to date, only partial aspects of the relationship between sustainability performance, competitiveness and economic performance have been studied from a theoretical as well as an empirical perspective. And, to date, no unique relationship has prevailed in empirical studies. A number of explanations have been put forward to explain this, including methodological reasons, such as the lack of statistical data, the low quality of that data, or the fact that such data is often available for short time periods only. Other theoretical explanations have been developed, such as the influence of different corporate strategies or the relatively small influence of environmental or sustainability issues as one factor among many on the economic or financial success of firms. So, how should the business case for sustainability be managed?

This is the starting point for this book, which compiles insights on a large number of aspects of the link between sustainability performance, business competitiveness and economic success in an attempt to provide a comprehensive and structured view of this relationship. The book provides an unrivalled body of knowledge on the state of theory and practice in this field and identifies prospective future fields of work.

The book includes: conceptual frameworks for the interaction of social, environmental and economic issues in business environments; case studies of companies that have successfully integrated social, environmental and economic issues; analyses of the causal and empirical relationship between environmental and/or social performance, business performance and firm-level competitiveness; concepts and tools useful for improving business value with proactive operational strategies; assessment of the factors influencing operational sustainability strategies and their economic impact; and comparisons of interactions between sustainability performance and firm competitiveness across industry sectors and countries.

Managing the Business Case for Sustainability is the definitive work in its field: the most comprehensive book yet published on the theory and practice of managing sustainability performance, competitiveness, environmental, social and economic performance in an integrated way. It will be essential reading for managers, academics, consultants, fund managers, governments and government agencies, NGOs and international bodies who need a broad and comprehensive overview of the business case for sustainability.

This book is designed to meet the urgent need for a comprehensive and definitive introduction and teaching text on corporate environmental management. It aims to become the standard textbook for courses examining how business can take the environment into account while also providing an accessible and thorough overview of this increasingly multidisciplinary subject for practitioners.Written by the internationally acknowledged experts Stefan Schaltegger and Roger Burritt (authors of the highly influential Contemporary Environmental Accounting) along with Holger Petersen, the book invites the reader to join in an exploration of the ways in which companies can engage in environmental management and why such engagement can be profitable for business. The reader is invited to: examine whether the contents reflect their own experience, takes their experience further, or opposes their own views; note which of the ideas presented are especially important, add to those ideas, or encourage a reaction (positive or negative); answer questions creatively (based on their own perspective of the issues); encourage themselves to be inspired by questions, which can be investigated further through other written sources of information, such as books you will be guided to through the bibliography, the Internet or the general media; and think about and plan the ways in which the knowledge provided can be implemented in your own situation.The book is organised into four main sections. First, the fundamental ideas and linkages behind business management, the environment and sustainable development are briefly but clearly sketched. The second part of the book outlines the criteria against which environmentally oriented business management can be assessed and the fields of action in which success can be achieved. The third part presents a discussion and examples of strategies for environmental management, which are linked, in the fourth part, to the essential tools of environmental management, especially green marketing, environmental accounting and eco-control.The book is full of case studies and examples related to the main contents of each chapter and each chapter provides a number of questions for the student or reader to address.An Introduction to Corporate Environmental Management is both a textbook and a sourcebook. The reader can either work through the material in a structured way or dip into the content and follow up on specific areas of interest. The materials are designed to be used for understanding and reference, rather than to be learned by heart. The primary aim is for the reader to obtain a practical understanding of the relationship between management and environmental issues which can be applied in day-to-day situations-whether as part of a student''s wider view of management or within the practitioner''s real-world situation. It will be essential reading for many years to come.

This book is designed to meet the urgent need for a comprehensive and definitive introduction and teaching text on corporate environmental management. It aims to become the standard textbook for courses examining how business can take the environment into account while also providing an accessible and thorough overview of this increasingly multidisciplinary subject for practitioners.Written by the internationally acknowledged experts Stefan Schaltegger and Roger Burritt (authors of the highly influential Contemporary Environmental Accounting) along with Holger Petersen, the book invites the reader to join in an exploration of the ways in which companies can engage in environmental management and why such engagement can be profitable for business. The reader is invited to: examine whether the contents reflect their own experience, takes their experience further, or opposes their own views; note which of the ideas presented are especially important, add to those ideas, or encourage a reaction (positive or negative); answer questions creatively (based on their own perspective of the issues); encourage themselves to be inspired by questions, which can be investigated further through other written sources of information, such as books you will be guided to through the bibliography, the Internet or the general media; and think about and plan the ways in which the knowledge provided can be implemented in your own situation.The book is organised into four main sections. First, the fundamental ideas and linkages behind business management, the environment and sustainable development are briefly but clearly sketched. The second part of the book outlines the criteria against which environmentally oriented business management can be assessed and the fields of action in which success can be achieved. The third part presents a discussion and examples of strategies for environmental management, which are linked, in the fourth part, to the essential tools of environmental management, especially green marketing, environmental accounting and eco-control.The book is full of case studies and examples related to the main contents of each chapter and each chapter provides a number of questions for the student or reader to address.An Introduction to Corporate Environmental Management is both a textbook and a sourcebook. The reader can either work through the material in a structured way or dip into the content and follow up on specific areas of interest. The materials are designed to be used for understanding and reference, rather than to be learned by heart. The primary aim is for the reader to obtain a practical understanding of the relationship between management and environmental issues which can be applied in day-to-day situations-whether as part of a student''s wider view of management or within the practitioner''s real-world situation. It will be essential reading for many years to come.

Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production – reduced costs and fewer environmental impacts through the reduced use of materials – environmental management accounting (EMA) is a necessary information management tool.

Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.

Although every country is distinguished by its history, culture and language as well as its unique economic, environmental and social conditions, it can be expected that international operating companies will exhibit common patterns since sustainability challenges do not stop at national borders.

Building on original data based on results of the International Corporate Sustainability Barometer survey, this book depicts and analyzes the current state of corporate sustainability management and corporate social responsibility.

Part I describe the approach and summarizes the broad results, outlining the methodology and offering an overview of results of the ICSB survey. Part II presents specific findings for each of eleven countries surveyed: Australia, Belgium, France, Germany, Hungary, Japan, Korea, Spain, Switzerland, the United Kingdom and the USA. Part III provides a comparative analysis and highlights broad patterns in the international results. Most strikingly, the book reveals surprisingly widespread similarities among the sustainability management practices of large companies in economically developed countries all over the world.

All the survey results are analyzed according to the same Triple-I approach: Intention - Why do companies manage sustainability?; Integration - To what extent do companies embed sustainability in their core business and in their organization? And Implementation - How is corporate sustainability operationalized? Based on this structure the analysis serves not only to make comparisons and to investigate national characteristics; it also builds a foundation for examining whether there truly is a world-spanning common state of the art of corporate sustainability. Distinguished authors who were involved in the International Corporate Sustainability Barometer project offer their insights, identifying and discussing national and international patterns that can provide the basis for further ideas and inspiration topractitioners and researchers worldwide who are engaged in corporate sustainability.