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A broad understanding of food systems includes a complex web of activities, outcomes and drivers, encompassing not only the food and agriculture sectors, but also the social norms and cultures in which those activities are embedded. The organic food and farming movement has lately been portrayed as a food system of its own right, since it contains all necessary sub-systems, consisting of food environments, distribution networks, processing, as well as production and supply, all of which are bounded by an organic guarantee system. The underlying hypothesis of this investigation is that drivers in the organic food system operate on a paradigm level that is associated with the codified principles of ecology, health, fairness and care. Personality science suggests that the choice to act in pro-environmental ways is driven by an internalized sense of obligation or personal norms, which justifies our pursuit of seeking key drivers of food systems in the mindset of the actor. Through integrated findings from actor-centered mixed methods grounded theory research involving eleven case territories, this study identified a pattern of global mindset attributes that intuitively drive organic food system actors toward holistic human and sustainable development.
Sebastian Kretschmer; Bettina Langfeldt; Christian Herzig; Thomas Krikser. The Organic Mindset: Insights from a Mixed Methods Grounded Theory (MM-GT) Study into Organic Food Systems. Sustainability 2021, 13, 4724 .
AMA StyleSebastian Kretschmer, Bettina Langfeldt, Christian Herzig, Thomas Krikser. The Organic Mindset: Insights from a Mixed Methods Grounded Theory (MM-GT) Study into Organic Food Systems. Sustainability. 2021; 13 (9):4724.
Chicago/Turabian StyleSebastian Kretschmer; Bettina Langfeldt; Christian Herzig; Thomas Krikser. 2021. "The Organic Mindset: Insights from a Mixed Methods Grounded Theory (MM-GT) Study into Organic Food Systems." Sustainability 13, no. 9: 4724.
PurposeThe study aims to enhance our understanding of strategizing sustainable palm oil at company level and to bridge the gap between strategy formulation and implementation. In this case-based study, the way a food company is tackling the challenges faced during the promotion and incorporation of sustainable palm oil into core business strategy is explored. By taking a strategy-as-practice approach, this research sheds light on the microlevel activities and the role of formulated plans, implemented actions and engagement in activities.Design/methodology/approachAn ethnographic case study was carried out using participant observation, semi-structured interviews, informal interviews and documentary review.FindingsThe findings demonstrate the complexity of implementing a sustainability strategy for a controversial commodity such as palm oil in supply chains. External pressure was one of the most important drivers for taking action regarding environmental and social sustainability issues. Moreover, formulating and implementing supply chain strategies for sustainable palm oil required effective communication and collaboration between different departments within the organization.Research limitations/implicationsAlthough important insights were obtained through this six-month long ethnographic case study, additional valuable information could have been obtained if the research had been carried out for longer.Practical implicationsThe paper includes implications for strategizing sustainability at company level from a strategy-as-practice perspective.Originality/valueThrough this study, a better understanding of the challenges faced from the downstream perspective in sustaining food supply chains can be obtained.
Emel Kasim; Johanna Stöhr; Christian Herzig. Promoting sustainable palm oil in supply chain strategy: a food business case study. Qualitative Research in Organizations and Management: An International Journal 2021, ahead-of-p, 1 .
AMA StyleEmel Kasim, Johanna Stöhr, Christian Herzig. Promoting sustainable palm oil in supply chain strategy: a food business case study. Qualitative Research in Organizations and Management: An International Journal. 2021; ahead-of-p (ahead-of-p):1.
Chicago/Turabian StyleEmel Kasim; Johanna Stöhr; Christian Herzig. 2021. "Promoting sustainable palm oil in supply chain strategy: a food business case study." Qualitative Research in Organizations and Management: An International Journal ahead-of-p, no. ahead-of-p: 1.
This study aims to provide a better understanding of material flow cost accounting (MFCA) application in developing countries, which are characterized by rapid structure transformation leading to serious environmental problems. By systematically reviewing the existing literature, our analysis of 28 studies from nine developing countries (China, Indonesia, Iran, Malaysia, South Africa, Sri Lanka, Thailand, the Philippines, and Vietnam) shows that MFCA research has primarily focused on Asian developing countries. Moreover, while the use of MFCA is often associated with improving eco-efficiency, the reviewed studies also indicate a high relevance for strategic decision-making processes within organizations. Finally, one of the key challenges in MFCA application reported in developing country studies lies in existing accounting systems with limited data availability and insufficient cost allocation. Based on our findings and gaps identified in the MFCA literature, we suggest paths for further research, including the necessity of quantitative research and comparative analysis of MFCA application across countries, the further investigation of MFCA application in small and medium-sized enterprises as well as in various manufacturing and service sectors in developing countries.
Thuy Tran; Christian Herzig. Material Flow Cost Accounting in Developing Countries: A Systematic Review. Sustainability 2020, 12, 5413 .
AMA StyleThuy Tran, Christian Herzig. Material Flow Cost Accounting in Developing Countries: A Systematic Review. Sustainability. 2020; 12 (13):5413.
Chicago/Turabian StyleThuy Tran; Christian Herzig. 2020. "Material Flow Cost Accounting in Developing Countries: A Systematic Review." Sustainability 12, no. 13: 5413.
We investigate the rural resistance of one of the world’s largest social movements, La Via Campesina, as a powerful enactment of radical democracy in practice. More than this, the paper describes how the movement challenges the framework of radical democracy by pointing towards the ethical importance of recognizing the relationship of human dignity with nature and considering ethico-political values inherent in the peasants’ way of living. Their resistance is a rejection of depoliticizing silencing, and their everyday life is a commitment to a “more than human” radical democracy in its most radical sense, as they are always already “in parliament with land”. We conclude by outlining a perspective which is both more than radical and more democratic, considering those who have not yet been heard but also that which, in the light of radical democracy, has never been counted as part of the political body at all: nature.
Sophie Von Redecker; Christian Herzig. The Peasant Way of a More than Radical Democracy: The Case of La Via Campesina. Journal of Business Ethics 2020, 164, 657 -670.
AMA StyleSophie Von Redecker, Christian Herzig. The Peasant Way of a More than Radical Democracy: The Case of La Via Campesina. Journal of Business Ethics. 2020; 164 (4):657-670.
Chicago/Turabian StyleSophie Von Redecker; Christian Herzig. 2020. "The Peasant Way of a More than Radical Democracy: The Case of La Via Campesina." Journal of Business Ethics 164, no. 4: 657-670.
The integration of Global South actors into the global agricultural economy has attracted research on labour effects. This is because Global South actors are often integrated at the level of production of raw materials with little power and less capture of gain. To better understand the conceptual perspectives and methodologies underpinning existing empirical studies and provide evidence for the labour-related practice, this paper conducts a systematic review of the methodologies and perspectives applied in the Global Agricultural Production Networks literature. Based on an analysis of 87 articles published in English-speaking journals, we show that the assessment of labour regulatory frameworks’ impact on labour issues is more focused on private than public or social forms of governance and on vertical than horizontal frameworks. Wageworkers working on smallholder farms and agro-industries and women have received little consideration, in particular, if compared with wageworkers on plantations, as has the topic of occupational health and safety as a specific key labour issue. Overall, the existing body of empirical research can be characterised as being largely qualitative in nature, underexploiting the potential quantitative or mixed methods research designs. Our review generates methodological ideas and conceptual perspectives for future studies to consider.
Evans Appiah Kissi; Christian Herzig. Methodologies and Perspectives in Research on Labour Relations in Global Agricultural Production Networks: A Review. The Journal of Development Studies 2019, 56, 1615 -1637.
AMA StyleEvans Appiah Kissi, Christian Herzig. Methodologies and Perspectives in Research on Labour Relations in Global Agricultural Production Networks: A Review. The Journal of Development Studies. 2019; 56 (9):1615-1637.
Chicago/Turabian StyleEvans Appiah Kissi; Christian Herzig. 2019. "Methodologies and Perspectives in Research on Labour Relations in Global Agricultural Production Networks: A Review." The Journal of Development Studies 56, no. 9: 1615-1637.
Over the past decade the focus of sustainability researchers has broadened to explore management controls for sustainable business practice. This paper contributes to the emerging area of interest on understanding the roles management controls play by presenting a review of the literature that specifically focuses on the relationship between management controls and sustainability strategies. The paper shows that the current literature predominantly focuses on exploring controls from a management control design perspective, mostly informed through the case study based approach while concentrating primarily on large firms. Nine key themes arising out of the review of the literature are presented. The limitations of current research are subsequently addressed and avenues for further research are presented and discussed.
Biswaraj Ghosh; Christian Herzig; Musa Mangena. Controlling for sustainability strategies: findings from research and directions for the future. Journal of Management Control 2019, 30, 5 -24.
AMA StyleBiswaraj Ghosh, Christian Herzig, Musa Mangena. Controlling for sustainability strategies: findings from research and directions for the future. Journal of Management Control. 2019; 30 (1):5-24.
Chicago/Turabian StyleBiswaraj Ghosh; Christian Herzig; Musa Mangena. 2019. "Controlling for sustainability strategies: findings from research and directions for the future." Journal of Management Control 30, no. 1: 5-24.
Environmental management accounting provides a set of tools designed to support management to make better decisions about cleaner production. Diffusion of innovation theory provides a foundation for understanding the dynamics of environmental management accounting implementation. Based on five case studies of businesses in Indonesia, the Philippines and Vietnam characteristics of environmental management accounting innovations and temporal path of development are explored. The cases examined reveal the importance of incremental path specific changes to work towards complex sustainability settings and demonstrate the richness and usefulness of fostering cleaner production practices through a multitude of environmental management accounting tools, which rejects the view that one environmental management accounting method such as material flow cost accounting would suffice. Moreover, the findings show the relevance of involving external support and the need for interdisciplinary execution in diffusing environmental management accounting innovations.
Roger Leonard Burritt; Christian Herzig; Stefan Schaltegger; Tobias Viere. Diffusion of environmental management accounting for cleaner production: Evidence from some case studies. Journal of Cleaner Production 2019, 224, 479 -491.
AMA StyleRoger Leonard Burritt, Christian Herzig, Stefan Schaltegger, Tobias Viere. Diffusion of environmental management accounting for cleaner production: Evidence from some case studies. Journal of Cleaner Production. 2019; 224 ():479-491.
Chicago/Turabian StyleRoger Leonard Burritt; Christian Herzig; Stefan Schaltegger; Tobias Viere. 2019. "Diffusion of environmental management accounting for cleaner production: Evidence from some case studies." Journal of Cleaner Production 224, no. : 479-491.
Learning Objectives • Enhance appreciation of corporate responsibility reporting (CRRep), its historical development and the different forms it can take. • Raise critical awareness of rationales advanced to explain the phenomenon of CRRep. • Impart awareness of possible problems and challenges involved in CRRep. • Develop knowledge of guidelines and regulatory frameworks which govern CRRep and enable you to critically evaluate their effectiveness in enhancing transparency and accountability. • Foster understanding of country- and industry-specific developments in CRRep. Introduction Corporate social responsibility refers to the expectation that business is responsible for its impact on society and the environment. Society expects companies to take responsibility for avoiding, reducing or, at best, compensating for negative externalities as well as contributing to social welfare, while also being accountable for these impacts and explaining them in a transparent manner. However, such responsibility is articulated through a complex set of means and is constantly changing. The importance of understanding these complexities and dynamics and the need for transparency and accountability – whether for social responsibility or sustainability – has invited considerable interest in the field of CRRep, the subject of this chapter. CRRep in essence reflects a company's claim to portray – in printed reports or on corporate websites – an account of its ecological, social and economic performance and impacts, and to inform its stakeholders as to what extent and how it can contribute to sustainable development. The number of companies which claim their responsibilities through a dedicated corporate responsibility report has increased considerably in recent decades – as has the criticism of the reluctance and/or incapability of some companies to provide a full and fair account of their performance and impact on society and their stakeholders. This debate reflects the different approaches to regulating CRRep and the roles that society and stakeholders might play in enhanced engagement in and quality of CRRep. The chapter will be organised as follows: it begins with a general definition of CRRep, an overview of its historic development and the various forms it can take. Then, rationales for and challenges to companies’ engagement in CRRep are outlined. At its core, different alternatives for governing CRRep are explored, distinguishing voluntary standards (e.g. the Global Reporting Initiative (GRI) guidelines) from legally binding measures introduced by governments (e.g. disclosure regulations in European and other countries) and stock exchanges.
Christian Herzig; Anna-Lena Kühn; Andreas Rasche; Mette Morsing; Jeremy Moon. Corporate Responsibility Reporting. Corporate Social Responsibility 2018, 187 -219.
AMA StyleChristian Herzig, Anna-Lena Kühn, Andreas Rasche, Mette Morsing, Jeremy Moon. Corporate Responsibility Reporting. Corporate Social Responsibility. 2018; ():187-219.
Chicago/Turabian StyleChristian Herzig; Anna-Lena Kühn; Andreas Rasche; Mette Morsing; Jeremy Moon. 2018. "Corporate Responsibility Reporting." Corporate Social Responsibility , no. : 187-219.
Suzana Grubnic; Christian Herzig; Jean-Pascal Gond; Jeremy Moon. A New Era – Extending Environmental Impact to a Broader Sustainability Agenda: The Case of Commercial Group. Social and Environmental Accountability Journal 2015, 35, 1 -18.
AMA StyleSuzana Grubnic, Christian Herzig, Jean-Pascal Gond, Jeremy Moon. A New Era – Extending Environmental Impact to a Broader Sustainability Agenda: The Case of Commercial Group. Social and Environmental Accountability Journal. 2015; 35 (3):1-18.
Chicago/Turabian StyleSuzana Grubnic; Christian Herzig; Jean-Pascal Gond; Jeremy Moon. 2015. "A New Era – Extending Environmental Impact to a Broader Sustainability Agenda: The Case of Commercial Group." Social and Environmental Accountability Journal 35, no. 3: 1-18.
Purpose – This paper seeks to create the context within which research into how higher education institutions (HEIs) might engage with the goal of sustainable development. In particular, the paper outlines the context in which papers in a special section on this topic might be understood as well as developing propositions for how a research focus might emerge in this area. The paper, therefore, seeks to contribute to discussions about whether, under which circumstances and how social accountability and engagement processes focusing on sustainable development might trigger, frame and/or promote change processes in HEIs. The papers that compose this special section are also introduced and future research avenues offered. Design/methodology/approach – Literature review Findings – Despite a dearth of literature in the area of HEI responsiveness to sustainable development (and leaving side education/learning and research for sustainable development), numerous points of intersection exist. Foremost among these is the role of HEIs as shapers of the values of society (and a place for debates about these values). In addition, HEIs are substantive organisations with sustainable development impacts. The paper suggests, however, that understanding HEIs and self-consciously seeking change in their activities has to seriously engage with the characterisation of these organisations as loosely coupled systems. Originality/value – The paper discusses the distinctive characteristics of HEIs and considers the higher education context as a challenging case to explore the capacity of social accountability and stakeholder engagement to foster change towards the goal of sustainable development.
Jasmin Godemann; Jan Bebbington; Christian Herzig; Jeremy Moon. Higher education and sustainable development. Accounting, Auditing & Accountability Journal 2014, 27, 218 -233.
AMA StyleJasmin Godemann, Jan Bebbington, Christian Herzig, Jeremy Moon. Higher education and sustainable development. Accounting, Auditing & Accountability Journal. 2014; 27 (2):218-233.
Chicago/Turabian StyleJasmin Godemann; Jan Bebbington; Christian Herzig; Jeremy Moon. 2014. "Higher education and sustainable development." Accounting, Auditing & Accountability Journal 27, no. 2: 218-233.
Jasmin Godemann; Jonas Haertle; Christian Herzig; Jeremy Moon. United Nations supported Principles for Responsible Management Education: purpose, progress and prospects. Journal of Cleaner Production 2014, 62, 16 -23.
AMA StyleJasmin Godemann, Jonas Haertle, Christian Herzig, Jeremy Moon. United Nations supported Principles for Responsible Management Education: purpose, progress and prospects. Journal of Cleaner Production. 2014; 62 ():16-23.
Chicago/Turabian StyleJasmin Godemann; Jonas Haertle; Christian Herzig; Jeremy Moon. 2014. "United Nations supported Principles for Responsible Management Education: purpose, progress and prospects." Journal of Cleaner Production 62, no. : 16-23.
Jasmin Godemann; Christian Herzig; Jonas Haertle. Responsible Management Education. WiSt - Wirtschaftswissenschaftliches Studium 2014, 43, 384 -386.
AMA StyleJasmin Godemann, Christian Herzig, Jonas Haertle. Responsible Management Education. WiSt - Wirtschaftswissenschaftliches Studium. 2014; 43 (7):384-386.
Chicago/Turabian StyleJasmin Godemann; Christian Herzig; Jonas Haertle. 2014. "Responsible Management Education." WiSt - Wirtschaftswissenschaftliches Studium 43, no. 7: 384-386.
The financial crisis has brought about dramatic consequences for economies and societies. Questions emerge about responsibility for the crisis and, implicitly or explicitly irresponsibility; the obligations to take responsibility for the costs and other adverse effects of the recession; and the nature of responsibility for social welfare and business probity in future national and global governance. This paper explores how UK financial and ethical media construct i) the financial sector's social ir/responsibility in the context of the financial crisis and resultant recession, and ii) the motivation and means of the sector and other actors to respond to their adverse social impacts. Four discourses emerge from our analysis providing insights into distinct types of corporate social responsibility (CSR) and their relationship with corporate social irresponsibility (CSI), attitudinal change and expectations of the change required to ensure a more responsible financial sector. Findings reveal tension in the discourses concerning the sector's ability to “heal itself”. Questions of accountability and of the capacity and reliability of CSR are common to all discourses. The discourses identified provide clear insights into distinctive diagnoses and prescriptions for ir/responsibility in the financial sector.
Christian Herzig; Jeremy Moon. Discourses on corporate social ir/responsibility in the financial sector. Journal of Business Research 2013, 66, 1870 -1880.
AMA StyleChristian Herzig, Jeremy Moon. Discourses on corporate social ir/responsibility in the financial sector. Journal of Business Research. 2013; 66 (10):1870-1880.
Chicago/Turabian StyleChristian Herzig; Jeremy Moon. 2013. "Discourses on corporate social ir/responsibility in the financial sector." Journal of Business Research 66, no. 10: 1870-1880.
Christian Herzig; Jasmin Godemann; M. Quaddus; M. Siddique. Internet-supported Sustainability Reporting – Expectations and Reality: Empirical Findings from the German DAX30. Handbook of Corporate Sustainability 2013, 1 .
AMA StyleChristian Herzig, Jasmin Godemann, M. Quaddus, M. Siddique. Internet-supported Sustainability Reporting – Expectations and Reality: Empirical Findings from the German DAX30. Handbook of Corporate Sustainability. 2013; ():1.
Chicago/Turabian StyleChristian Herzig; Jasmin Godemann; M. Quaddus; M. Siddique. 2013. "Internet-supported Sustainability Reporting – Expectations and Reality: Empirical Findings from the German DAX30." Handbook of Corporate Sustainability , no. : 1.
This study examines the pressures, barriers and enablers which subsidiaries of multinational companies encounter when engaging in corporate social reporting within a developing country context. The researchers conducted in-depth interviews with eighteen managers across ten subsidiaries in Sri Lanka. The findings show that the subsidiaries are overwhelmingly driven by their need to attain internal legitimacy and conform to formal institutionalised processes for reporting on CSR which act as a barrier against publishing separate social reports in Sri Lanka. The study uncovers a tension between head office reporting requirements and demonstrating accountability for the needs of local stakeholders.
Eshani Beddewela; Christian Herzig. Corporate social reporting by MNCs’ subsidiaries in Sri Lanka. Accounting Forum 2012, 37, 135 -149.
AMA StyleEshani Beddewela, Christian Herzig. Corporate social reporting by MNCs’ subsidiaries in Sri Lanka. Accounting Forum. 2012; 37 (2):135-149.
Chicago/Turabian StyleEshani Beddewela; Christian Herzig. 2012. "Corporate social reporting by MNCs’ subsidiaries in Sri Lanka." Accounting Forum 37, no. 2: 135-149.
This article was published in the journal, Management Accounting Research [© Elsevier Ltd.] and the definitive version is available at: http://dx.doi.org/10.1016/j.mar.2012.06.003Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control systems contribute to a deeper integration of sustainability within organizational strategy. This paper addresses this gap and mobilizes a configuration approach to theorize the roles and uses of management control systems (MCSs) and sustainability control systems (SCSs) in the integration of sustainability within organizational strategy. Building on Simons' levers of control framework, we distinguish two possible uses of a MCS and a SCS-a diagnostic use and an interactive use-and we specify the modes of MCSs and SCSs integration. We rely on these two core dimensions to identify eight organizational configurations that reflect the various uses as well as their modes of integration of SCS and MCS. We characterize these ideal-type configurations, explain their impact on the triple bottom line, and describe which mechanisms allow organizations to move from one configuration to another. In so doing, we highlight various paths toward sustainability integration or marginalization within organizations. Finally, we explain how our framework can support future research on the role of MCS and SCSs in the integration of sustainability within strategy. © 2012 Elsevier Ltd
Jean-Pascal Gond; Suzana Grubnic; Christian Herzig; Jeremy Moon. Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research 2012, 23, 205 -223.
AMA StyleJean-Pascal Gond, Suzana Grubnic, Christian Herzig, Jeremy Moon. Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research. 2012; 23 (3):205-223.
Chicago/Turabian StyleJean-Pascal Gond; Suzana Grubnic; Christian Herzig; Jeremy Moon. 2012. "Configuring management control systems: Theorizing the integration of strategy and sustainability." Management Accounting Research 23, no. 3: 205-223.
The financial crisis has brought about dramatic consequences for economies and societies. Questions emerge about responsibility for the crisis, the obligations to compensate for the costs of the recession and the nature of responsibility for future market regulation and social welfare in future national and global governance. In so doing, they debate corporate social responsibility (CSR). This paper explores how UK media defines i) the financial sector’s CSR in the context of the financial crisis and recession, and ii) the motivation and means of the sector and other actors to respond to these. Four discourses emerge from our analysis providing insights into distinct types of CSR, attitudinal change and expectations of the change required to ensure a more responsible financial sector. Findings reveal tension in the discourses concerning the sector’s ability to ‘heal itself’. Questions of accountability and of the capacity and reliability of CSR are common to all discourses. The discourses identified provide clear insights into diagnoses and prescriptions for the state of responsibility in the financial sector.
Christian Herzig; Jeremy Moon. The Financial Sector and the Recession: Discourses on Corporate Social Responsibility. Academy of Management Proceedings 2012, 2012, 1 .
AMA StyleChristian Herzig, Jeremy Moon. The Financial Sector and the Recession: Discourses on Corporate Social Responsibility. Academy of Management Proceedings. 2012; 2012 (1):1.
Chicago/Turabian StyleChristian Herzig; Jeremy Moon. 2012. "The Financial Sector and the Recession: Discourses on Corporate Social Responsibility." Academy of Management Proceedings 2012, no. 1: 1.
Maik Adomssent; Daniel Fischer; Jasmin Godemann; Christian Herzig; Marco Rieckmann; Jana Timm. Call for papers for a special issue addressing “Higher Education for Sustainable Development: Moving the Agenda Forward”. Journal of Cleaner Production 2012, 23, 1 .
AMA StyleMaik Adomssent, Daniel Fischer, Jasmin Godemann, Christian Herzig, Marco Rieckmann, Jana Timm. Call for papers for a special issue addressing “Higher Education for Sustainable Development: Moving the Agenda Forward”. Journal of Cleaner Production. 2012; 23 (1):1.
Chicago/Turabian StyleMaik Adomssent; Daniel Fischer; Jasmin Godemann; Christian Herzig; Marco Rieckmann; Jana Timm. 2012. "Call for papers for a special issue addressing “Higher Education for Sustainable Development: Moving the Agenda Forward”." Journal of Cleaner Production 23, no. 1: 1.
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. 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. 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...
Christian Herzig; Tobias Viere; Stefan Schaltegger; Roger L. Burritt. Environmental Management Accounting. Environmental Management Accounting 2012, 1 .
AMA StyleChristian Herzig, Tobias Viere, Stefan Schaltegger, Roger L. Burritt. Environmental Management Accounting. Environmental Management Accounting. 2012; ():1.
Chicago/Turabian StyleChristian Herzig; Tobias Viere; Stefan Schaltegger; Roger L. Burritt. 2012. "Environmental Management Accounting." Environmental Management Accounting , no. : 1.
This article investigates the sustainability reporting practice of the ten largest German banks during the financial crisis in 2008/2009. It is motivated by the wider debate about the irresponsible behaviour of banks which has resulted in the fraying of the social fabric between the banking sector and society and has created an atmosphere of deep distrust due to the failure of ensuring correct business governance and accountability. The article adopts two frameworks used in the wider analysis of sustainability reporting and sustainable banking research to explore the focus and nature of sustainability disclosure in print- and online-based reporting during the financial crisis. It finds four different approaches to sustainability reporting and discusses strategies to foster improvements in sustainability reporting in the banking sector and the rebuilding of the public's confidence. The significance of the findings is considered both for the notion of responsibility in the wider terms of the relation between sustainability and the banking sector and for the reporting strategies of individual banks.
Christian Herzig; Nicole Giese; Katharina Hetze; Jasmin Godemann. Sustainability reporting in the German banking sector during the financial crisis. International Journal of Innovation and Sustainable Development 2012, 6, 184 .
AMA StyleChristian Herzig, Nicole Giese, Katharina Hetze, Jasmin Godemann. Sustainability reporting in the German banking sector during the financial crisis. International Journal of Innovation and Sustainable Development. 2012; 6 (2):184.
Chicago/Turabian StyleChristian Herzig; Nicole Giese; Katharina Hetze; Jasmin Godemann. 2012. "Sustainability reporting in the German banking sector during the financial crisis." International Journal of Innovation and Sustainable Development 6, no. 2: 184.