Author:
Stefan Schaltegger Leuphana University Lüneburg Centre for Sustainability Management Lüneburg Germany

Search for other papers by Stefan Schaltegger in
Current site
Google Scholar
PubMed
Close
Restricted access

Sustainability issues create opportunities and threats to business success. This paper discusses drivers to create a business case for sustainability and argues for a more systematic approach to management than current approaches which in practice involve working with checklists. Based on the core logic of the Sustainability Balanced Scorecard (SBSC) perspectives, a structure for sustainability management control is discussed.

  • Bhimani, A. — Soonwalla, K. (2005): From Conformance to Performance: The Corporate Responsibilities Continuum. Journal of Accounting and Public Policy 24: 165–174.

    Soonwalla K. , 'From Conformance to Performance: The Corporate Responsibilities Continuum ' (2005 ) 24 Journal of Accounting and Public Policy : 165 -174 .

    • Search Google Scholar
  • Burke, L. — Logsdon, J. M. (1996): How Corporate Social Responsibility Pays Off. Long Range Planning 29(4): 495–502.

    Logsdon J. M. , 'How Corporate Social Responsibility Pays Off ' (1996 ) 29 Long Range Planning : 495 -502 .

    • Search Google Scholar
  • Christmann, P. (2000): Effects of ‘Best Practices’ of Environmental Management on Cost Advantage: The Role of Complementary Assets. Academy of Management Journal 43: 663–680.

    Christmann P. , 'Effects of ‘Best Practices’ of Environmental Management on Cost Advantage: The Role of Complementary Assets ' (2000 ) 43 Academy of Management Journal : 663 -680 .

    • Search Google Scholar
  • Dubielzig, F. (2009): Sozio-Controlling in Unternehmen. Das Management erfolgsrelevanter sozial-gesellschaftlicher Themen in der Praxis [Social management control. The management of social topics in corporate practice]. Wiesbaden: Gabler.

    Dubielzig F. , '', in Sozio-Controlling in Unternehmen. Das Management erfolgsrelevanter sozial-gesellschaftlicher Themen in der Praxis , (2009 ) -.

  • Esty, D. — Porter, M. (1998): Industrial Ecology and Competitiveness. Strategic Implications for the Firm. Journal of Industrial Ecology 2(1): 35–43.

    Porter M. , 'Industrial Ecology and Competitiveness. Strategic Implications for the Firm ' (1998 ) 2 Journal of Industrial Ecology : 35 -43 .

    • Search Google Scholar
  • Freeman, R. E. (1984): Strategic Management. A Stakeholder Approach. Marshfield MA: Pitman.

    Freeman R. E. , '', in Strategic Management. A Stakeholder Approach , (1984 ) -.

  • Griffin, J. — Mahon, J. (1997): The Corporate Social Performance and Corporate Financial Performance Debate: Twenty Five Years of Incomparable Research. Business&Society 36(1): 5–31.

    Mahon J. , 'The Corporate Social Performance and Corporate Financial Performance Debate: Twenty Five Years of Incomparable Research ' (1997 ) 36 Business&Society : 5 -31 .

    • Search Google Scholar
  • Günther, E. (1996): Ökologieorientiertes Controlling. Konzeption eines Systems zur ökologieorientierten Steuerung und empirischen Validierung [Ecologically oriented management control. Concept of a system to pilot and empirical validation]. München: Vahlen.

    Günther E. , '', in Ökologieorientiertes Controlling. Konzeption eines Systems zur ökologieorientierten Steuerung und empirischen Validierung [Ecologically oriented management control. Concept of a system to pilot and empirical validation] , (1996 ) -.

  • Hallay, H. — Pfriem, R. (1992): Öko-Controlling: Umweltschutz in mittelständischen Unternehmen [Eco-control. Environmental protection in SMEs]. Franfurt: Campus.

    Pfriem R. , '', in Öko-Controlling: Umweltschutz in mittelständischen Unternehmen , (1992 ) -.

  • Hemphill, T. A. (1997): Legislating Corporate Social Responsibility. Business Horizons March–April, 53–58.

  • Horváth — Partner (Eds.) (2001): Balanced Scorecard umsetzen [Implementing the Balanced Scorecard]. Stuttgart: Schaeffer-Poeschel.

    '', in Balanced Scorecard umsetzen , (2001 ) -.

  • Jasch, C. (2009): Environmental and Material Flow Cost Accounting. Dordrecht: Springer.

    Jasch C. , '', in Environmental and Material Flow Cost Accounting , (2009 ) -.

  • Kaplan, R. — Norton, D. (1992): The Balanced Scorecard. Measures that Drive Performance. Harvard Business Review January–February, 71–79.

  • Kaplan, R. — Norton, D. (2001): The Strategy-focused Organization. How Balanced Scorecard Companies Thrive in the New Business Environment. Boston: Harvard Business Press.

    Norton D. , '', in The Strategy-focused Organization. How Balanced Scorecard Companies Thrive in the New Business Environment , (2001 ) -.

  • Lankoski, L. (2000): Determinants of Environmental Profit. Helsinki: Helsinki University of Technology.

    Lankoski L. , '', in Determinants of Environmental Profit , (2000 ) -.

  • Olve, N. G. — Roy, J. — Wetter, M. (1999): Performance Drivers. Chichester: Wiley.

    Wetter M. , '', in Performance Drivers , (1999 ) -.

  • Porter, M.E. — Linde, C. van der (1995): Toward a New Conception of the Environment-Competitiveness Relationship. Journal of Economic Perspectives 9(4): 97–118.

    Linde C. , 'Toward a New Conception of the Environment-Competitiveness Relationship ' (1995 ) 9 Journal of Economic Perspectives : 97 -118 .

    • Search Google Scholar
  • Schaltegger, S. — Bennett, M. — Burritt, R. — Jasch, C. (eds.) (2008): Environmental Accounting for Cleaner Production, Dordrecht: Springer.

    Jasch C. , '', in Environmental Accounting for Cleaner Production , (2008 ) -.

  • Schaltegger, S. — Burritt R. (2009): Sustainability Accounting for Companies. Catchphrase or Decision Support for Business Leaders? Journal of World Business 45(4).

  • Schaltegger, S. — Dyllick, T. (eds.) (2002): Nachhaltig managen mit der Balanced Scorecard [To manage sustainably with the Balanced Scorecard]. Wiesbaden: Gabler.

    '', in Nachhaltig managen mit der Balanced Scorecard , (2002 ) -.

  • Schaltegger, S. — Sturm, A. (1995): Eco-efficiency through Eco-control. Zürich: VDF.

    Sturm A. , '', in Eco-efficiency through Eco-control , (1995 ) -.

  • Schaltegger, S. — Wagner, M. (2006): Managing the Business Case of Sustainability. Sustainability Performance, Competitiveness and Business Success. Sheffield: Greenleaf.

    Wagner M. , '', in Managing the Business Case of Sustainability. Sustainability Performance, Competitiveness and Business Success , (2006 ) -.

  • Schaltegger, S. (2004): Sustainability Balanced Scorecard. Unternehmerische Steuerung von Nachhaltigkeitsaspekten [The Sustainability Balanced Scorecard. Piloting sustainability issues of companies]. Controlling 8/9, 511–516.

    Schaltegger S. , 'Sustainability Balanced Scorecard. Unternehmerische Steuerung von Nachhaltigkeitsaspekten ' (2004 ) 8/9 Controlling : 511 -516 .

    • Search Google Scholar
  • Schaltegger, S. (2010a): Sustainability Management Control. Lueneburg: CSM.

    Schaltegger S. , '', in Sustainability Management Control , (2010 ) -.

  • Schaltegger, S. (2010b): Nachhaltigkeit als Treiber des Unternehmenserfolgs. Folgerungen für die Entwicklung eines Nachhaltigkeitscontrollings [Sustainability as a Driver of Corporate Success. Consequences for the Development of Sustainability Management Control]. Controlling 22(4): 238–243.

    Schaltegger S. , 'Nachhaltigkeit als Treiber des Unternehmenserfolgs. Folgerungen für die Entwicklung eines Nachhaltigkeitscontrollings ' (2010 ) 22 Controlling : 238 -243 .

    • Search Google Scholar
  • Schaltegger, S. — Burritt, R. — Petersen, H. (2003): An Introduction to Corporate Environmental Management. Striving for Sustainability. Sheffield: Greenleaf.

    Petersen H. , '', in An Introduction to Corporate Environmental Management. Striving for Sustainability , (2003 ) -.

  • Seuring, S. (2001): Supply Chain Costing. München: Vahlen.

    Seuring S. , '', in Supply Chain Costing , (2001 ) -.

  • Walsh, J. — Weber, K. — Margolis, J. (2003): Social Issues and Management. Our Lost Cause Found. Journal of Management 29(6): 859–881.

    Margolis J. , 'Social Issues and Management. Our Lost Cause Found ' (2003 ) 29 Journal of Management : 859 -881 .

    • Search Google Scholar
  • Weber, J. — Schäffer, U. (2000): Balanced Scorecard & Controlling: Implementierung, Nutzen für Manager und Controller; Erfahrungen in deutschen Unternehmen [Balanced Scorecard and management control. Implementation, benefit for managers and controllers]. Wiesbaden: Schaeffer-Poeschel.

    Schäffer U. , '', in Balanced Scorecard & Controlling: Implementierung, Nutzen für Manager und Controller; Erfahrungen in deutschen Unternehmen [Balanced Scorecard and management control. Implementation, benefit for managers and controllers] , (2000 ) -.

  • Collapse
  • Expand

Editor-in-chief: Balázs SZENT-IVÁNYI

Co-Editors:

  • Péter MARTON (Corvinus University, Budapest)
  • István KÓNYA (Corvinus University, Budapest)
  • László SAJTOS (The University of Auckland)
  • Gábor VIRÁG (University of Toronto)

Associate Editors:

  • Tamás BOKOR (Corvinus University, Budapest)
  • Sándor BOZÓKI (Corvinus University Budapest)
  • Bronwyn HOWELL (Victoria University of Wellington)
  • Hintea CALIN (Babeş-Bolyai University)
  • Christian EWERHART (University of Zürich)
  • Clemens PUPPE (Karlsruhe Institute of Technology)
  • Zsolt DARVAS (Bruegel)
  • Szabina FODOR (Corvinus University Budapest)
  • Sándor GALLAI (Corvinus University Budapest)
  • László GULÁCSI (Óbuda University)
  • Dóra GYŐRFFY (Corvinus University Budapest)
  • György HAJNAL (Corvinus University Budapest)
  • Krisztina KOLOS (Corvinus University Budapest)
  • Alexandra KÖVES (Corvinus University Budapest)
  • Lacina LUBOR (Mendel University in Brno)
  • Péter MEDVEGYEV (Corvinus University Budapest)
  • Miroslava RAJČÁNIOVÁ (Slovak University of Agriculture)
  • Ariel MITEV (Corvinus University Budapest)
  • Éva PERPÉK (Corvinus University Budapest)
  • Petrus H. POTGIETER (University of South Africa)
  • Sergei IZMALKOV (MIT Economics)
  • Anita SZŰCS (Corvinus University Budapest)
  • László TRAUTMANN (Corvinus University Budapest)
  • Trenton G. SMITH (University of Otago)
  • György WALTER (Corvinus University Budapest)
  • Zoltán CSEDŐ (Corvinus University Budapest)
  • Zoltán LŐRINCZI (Ministry of Human Capacities)

Society and Economy
Institute: Corvinus University of Budapest
Address: Fővám tér 8. H-1093 Budapest, Hungary
Phone: (36 1) 482 5406
E-mail: balazs.szentivanyi@uni-corvinus.hu

Indexing and Abstracting Services:

  • CABELLS Journalytics
  • DOAJ
  • International Bibliographies IBZ and IBR
  • International Political Science Abstracts
  • JSTOR
  • SCOPUS
  • RePEc
  • Referativnyi Zhurnal

 

2023  
Scopus  
CiteScore 1.5
CiteScore rank Q2 (Sociology and Political Science)
SNIP 0.496
Scimago  
SJR index 0.243
SJR Q rank Q3

Society and Economy
Publication Model Gold Open Access
Submission Fee none
Article Processing Charge 900 EUR/article with enough waivers
Regional discounts on country of the funding agency World Bank Lower-middle-income economies: 50%
World Bank Low-income economies: 100%
Further Discounts Sufficient number of full waiver available. Editorial Board / Advisory Board members: 50%
Corresponding authors, affiliated to an EISZ member institution subscribing to the journal package of Akadémiai Kiadó: 100%
Subscription Information Gold Open Access

Society and Economy
Language English
Size B5
Year of
Foundation
1972
Volumes
per Year
1
Issues
per Year
4
Founder Budapesti Corvinus Egyetem
Founder's
Address
H-1093 Budapest, Hungary Fővám tér 8.
Publisher Akadémiai Kiadó
Publisher's
Address
H-1117 Budapest, Hungary 1516 Budapest, PO Box 245.
Responsible
Publisher
Chief Executive Officer, Akadémiai Kiadó
ISSN 1588-9726 (Print)
ISSN 1588-970X (Online)