Suchergebnisse

"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."--Publisher's website

Die vorliegenden Ergebnisse beruhen auf einer Befragung zum nachhaltigen Wirtschaften im Handwerk, die in Handwerksbetrieben in den Regionen Hamburg, Nordrhein-Westfalen und Thüringen im Frühjahr 2003 durchgeführt wurde. Diese erste Bestandsaufnahme ist Teil des vom BMBF und der GSF geförderten Kooperationsprojekts "Zukunft Handwerk" (Zukunft und Nachhaltigkeit - ein Forschungs-Transferprojekt für das Handwerk). Ziel der Befragung ist die Eruierung geeigneter Ansatzpunkte, mit deren Hilfe eine nachhaltige Entwicklung im Handwerk, die der Zukunftssicherung und der Stärkung der Wettbewerbsfähigkeit dient, gefördert werden kann.

Small and medium-sized enterprises (SMEs) struggle with sustainable development. Their characteristics require different sustainability management approaches to those employed by larger enterprises. However, supportive tools for sustainability management, including sustainability assessment, reporting, and certification, are scarce. Therefore, a novel sustainability management tool for SMEs – the so-called sustainability compass – has been developed in the specific context of food manufacturing. Its content and rationales are described, and its potential effects on sustainability management for SMEs are discussed in this paper. Qualitative interviews with experts from different backgrounds were conducted for a critical reflection on the novel tool. According to the findings, the tool meets some of the requirements of SMEs regarding sustainability management, but it neglects certain aspects. However, some of those aspects were revealed to be vicious circles between SMEs' unique characteristics and the nature of sustainability management. Although the tool has been developed for food manufacturing SMEs, the findings are important for sustainability management in SMEs overall and for ongoing research in that field in general.

Purpose
This paper aims to present the progress of the implementation of sustainability in business schools in line with the United Nations Principles for Responsible Management Education (PRME) and its principles of responsible management education.


Design/methodology/approach
By analyzing the content of the Sharing of Information on Progress reports from PRME signatories, this study identified significant developments in the strategies business school use to implement sustainability. However, it seems that a framework that business schools can apply to accomplish that goal is still lacking. This paper proposes a framework that addresses four components of the integration process and stresses the important role of stakeholders. The authors discuss the results from 2021 in comparison to the results of a previous analysis of the first 100 signatories from 2010 and analyze the findings in relation to the developed framework.


Findings
This study shows that business schools have improved their sustainability engagement in many areas (e.g. education offerings and teaching methods, campus practices and engaging stakeholders). However, less attention has been paid to other aspects, such as reviewing and assessing, capability development or communication, which could slow the transformation process. The authors discuss further implications of the findings for enhancing the PRME signatories' ability to implement the underrecognized aspects.


Originality/value
While the analysis focuses on the status and progress of the integration of PRME within business schools during the past decade, the framework may enable higher education institutions to analyze their potential to implement change and plan future transformation strategies.

AbstractSmall and medium‐sized enterprises (SMEs) are crucial for a sustainable development of the food sector. Common tools to manage and improve business sustainability are not applied widely amongst food manufacturing SMEs yet. Therefore, this paper derives important aspects to consider for an SME‐suitable tool, based on an extract from a Delphi study. By conducting qualitative analysis of expert opinions, light is shed on needed initial requirements of a sustainability management tool for SMEs to use it. Furthermore, important conditions to create credibility are elaborated on, which can increase the application value of a sustainability management tool for SMEs. The different aspects hint at a sustainability management tool integrating not only sustainability assessment but also reporting and certification. With regard to content, the present paper recommends application of sustainability management tools for food manufacturing SMEs that take a holistic view on sustainability, including not solely the environmental but also social, economic and governance dimensions. The aspects explored through the present research lay a foundation for the development of a sustainability management tool for food manufacturing SMEs and can assist practitioners and researchers.

PurposeThis paper aims to present a methodology to establish and integrate formal sustainability control systems (SCS) into management control systems (MCSs). The innovative approach aims at contributing to the need for SCS integration by permeating and transforming MCSs so that positive and negative externalities can be internalized into the financial performance measurement and reporting.Design/methodology/approachIn an exploratory process, control systems were closely connected with financial accounting within four interrelated – ecologic, social, financial and knowledge-related – dimensions. Building on the action design research, multicriteria key performance indicators (KPI) for these dimensions were developed. Four value-based small and medium-sized enterprises of the food sector developed KPIs in interactive and participative workshops and interconnected their own business model with their sustainability principles. Constantly revising conformity, specific S.M.A.R.T. goals and related activities were defined, thereafter being used for KPI measures and for input in financial accounting.FindingsThe workshop series reveals the importance of including relevant stakeholders, multiple feedback loops and permanent dialogue to abolish cognitive barriers. The approach enables the development of multicriterial KPIs and identification of costs and benefits for an integrated financial accounting.Originality/valueThe paper contributes to practice and research in the field of SCS by providing insights into the process of an explorative workshop series developing multicriteria KPIs for controlling and financial accounting.