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The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting.

The paper is a review of recent literature in sustainability accounting.

Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making.

The paper is a systematic review of recent research developments in sustainability accounting.

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, this chapter raises the question whether accountants are involved in a way different than previously reported and if yes, what their role is in social accounting practice.

Based on 58 interviews with corporate practitioners, this chapter firstly explores the roles involved in the social accounting practice in companies which are considered to be leading in sustainability reporting in the United Kingdom and Germany. Secondly, the role of professional accountants is analysed from a power theory perspective.

The main findings suggest that professional accountants are partially involved in social accounting practice but mainly exert a gatekeeping role between sustainability managers and higher management.

Investigating the observed behaviour empirically can help improve social accounting. Should it turn out that the accountants have no other option but to act like gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accounting professionals and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.

The chapter empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.

The purpose of this paper is to explore the scope of applications and benefits of sustainability accounting for the production and industrial use of biomass as an energy source and substitute for fossil‐fuel use. As environmental degradation and unacceptable social impacts not only increase from the production and use of fossil‐fuel based energy, but also from alternative energy sources, the monitoring, controlling and measuring of the (un‐)sustainability of alternative energy production and use emerges as an area in critical need of research.

The paper presents a review of the issues surrounding the accounting for the (un‐)sustainability of industrial biomass production and use, considering what biomass is, the current and forecast importance of industrial biomass, different approaches to its production, and the subsequent measurement and monitoring of its potential (un‐)sustainability.

The paper finds that it is insufficient to conclude in general terms, as is often done or assumed in policy documents and statements, that industrial production and use of biomass is sustainable (or unsustainable) and that accounting for biomass must recognise the broader ecological and social system of which the production and use form a part. A further finding of the paper is that from agricultural or industrial production of biomass through to consumption and industrial use of biomass, the accounting issues surrounding biomass production and use are essential to determining its (un‐)sustainability.

The paper provides an overview of the importance of and problems with the production of biomass for industrial use, and related sustainability issues. It discusses possibilities for and limitations of accounting to address these sustainability issues as well as the need for and the challenges in measuring the (un‐)sustainability of biomass production for industrial use and the accounting for sustainability improvements.

The purpose of this paper is to systematically review the academic literature on sustainability performance measurement for sustainable supply chain management (SSCM) published over the past 20 years. The development and current state of instruments, concepts and systems to measure and manage sustainability performance are examined and research gaps are identified.

A systematic literature review is conducted spanning two decades of publications in peer-reviewed academic journals. The publications are analyzed with regard to frequency and bibliometrical metrics and research content.

The research examines the development of the field over 20 years, which has witnessed a steep rise in related publications only for the past five years, indicating a late interest in the area compared to other sustainability topics. Social performance measures entered the discussion particularly late, whereas economic and environmental measurement almost exclusively dominated the field for the first few years.

The authors identify research gaps and discuss future directions for research. The analysis shows how the research area develops from a topic dealt with by a small group of interested researchers into a broader research field acknowledged in the scientific community.

Findings underline the importance of measuring performance for sustainability management of supply chains. The review identifies what measurement and management tools are discussed in the literature over time.

This is the first literature review on sustainability performance measurement for SSCM summarizing the development over the time span of 20 years.

The purpose of this paper is to discuss what a fully sustainable supply chain might look like and the consequences that can be drawn from this view. Also, it develops a practical approach towards sustainability supply chain performance measurement and management. The paper develops an analytical framework for the assessment of approaches for the measurement and management of sustainability performance of supply chains (SPSCs). Little research has been conducted on the issues, existing methods and possible approaches to measure and manage SPSCs.

Literature review and conceptual development of framework.

The paper develops an analytical framework for the assessment of approaches for the measurement and management of SPSCs. Existing approaches discussed in the vein of improving supply chains and increasing recycling are examined in the light of our framework, and areas to extend the research on sustainability performance measurement and management are identified.

Opportunities for extension of research on sustainability performance measurement and management of supply chains are identified.

The framework offers help to managers in their choice of sustainability performance measurement and management approaches.

The paper provides a structured overview of sustainability performance measurement and management literature and approaches to supply chain management. The framework proposed provides a foundation for further research.

This paper aims to, with the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, raise the question of whether accountants are involved in the corporate practice of managing sustainability information, and if yes, what their role is. The actual involvement of accountants in corporate environmental and sustainability management has merely been investigated to date.

Based on 58 in-depth interviews with corporate practitioners, this paper, first, explores the roles in the sustainability accounting practice in companies which are considered to be leading in sustainability reporting in the UK and Germany. Second, the role of accountants is analysed from a power theory perspective.

The main findings suggest that accountants are partially involved in sustainability accounting practice but mainly exert a gate-keeping role between sustainability managers and higher management. The findings raise questions of how to better involve accountants in earlier steps of the sustainability management accounting process.

The explorative research is based on interviews in European companies considered to be among the leaders in sustainability reporting.

Empirically investigating the role of accountants can help improve sustainability accounting practice and education. Should it turn out that the accountants have no other option but to act as gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accountants and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.

The paper empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.

The paper investigates and discusses the accountant’s contribution to sustainability information management. The empirical analysis is based on a framework to identify different roles in sustainability accounting. Two possible development paths for a stronger constructive involvement of accountants are identified – to improve sustainability education for accountants if lack of sustainability knowledge is a major obstacle, and/or to improve incentives and structures motivating accountants to contribute with their information management expertise on all steps of the sustainability accounting process.

Any measure of eco‐efficiency requires financial information, for calculating the numerator, and physical information about the environment, for calculating the denominator. Accounting and finance staff provide key financial information about the numerator in eco‐efficiency calculations. Hence, for eco‐efficiency measures to be calculated and for the measures to add value it is essential for them to be integrated with accounting and financial management processes such as budgetary control. Calculating measures of eco‐efficiency is not enough on its own to ensure corporate value is added. Accounting and finance staff have to be involved in the planning of future long‐term eco‐efficiency improvement. If value added from continuous improvement in eco‐efficiency activities is to be anticipated it is necessary for eco‐efficiency and budgeting to be integrated. The paper provides some conceptual and practical guidance to help managers achieve this integration. Recently a number of companies have suggested that corporate budgeting no longer serves a purpose in their organizations (e.g. in network organizations). By demonstrating that, if information related to the neglect of potential environmental protection activities is ignored, the costs to business can be very high, this suggested change in practice is considered. It is concluded that a set of contingent guidelines need to be developed for budgeted eco‐efficiency situations to help management and regulators assess value‐added opportunities from using this new environmental management tool.

The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence” process between two emergent corporate carbon management accounting approaches within a multinational company. In contrast to the reporting stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. Based on a qualitative analysis of this in-depth case study, questions about what could be considered an effective carbon management accounting system are raised.

The research has been conducted with an in-depth case study, using participant observation (Spradley, 1980). The authors follow a pragmatic research approach, and the proposal of Malmi and Granlund (2009) “to create theories useful for practice is to solve practical problems with practitioners and synthesize the novel solutions to a more general form”.

This case study demonstrates that it is possible to connect two corporate carbon management accounting approaches focusing on products and the organization into a combined carbon management accounting system. This has potential impact in making carbon management accounting in organizations leaner, and more efficient in terms of performance measurement and external communication.

This research is based on a single case study, and more case studies in different industries could highlight further practical implementation difficulties and approaches to overcome.

This paper unveils that different carbon management accounting approaches can emerge in parallel in the same corporation. The paper discusses possibilities and challenges to converge them in terms of methodology (emission factors for example) and/or in terms of information systems, on which the calculations are based.

This is, to our knowledge, the first case study of an organization explicitly acknowledging the existence of multiple emerged carbon management accounting approaches and trying to make sense of them in a convergence process to create an overarching carbon accounting system.

The aim of this paper is to identify key categories of Sustainable supply chain management (SSCM) and related practices that are required to fulfill the demands of sustainability and, therefore, contributing to sustainability performance. As part of this, the authors will identify different approaches in practice implementation in SSCM and supply chain management (SCM). SSCM has become a topic of great interest and is linked to the assumption that a more sustainable performance for businesses would be achieved on its implementation. Such performance has to be achieved with respect to all three dimensions of sustainability.

The paper is conceptual in nature. The authors draw from literature on SSCM and examine frameworks and critical accounts on the topic. This allows identifying key aspects of SSCM and pointing out differences and overlaps with SCM.

The authors identify five key categories which are of high importance for the sustainable management of supply chains: orientation toward SCM and sustainability, continuity, collaboration, risk management and proactivity. In a second step, the authors describe distinctive practices which allow organizations to follow the goals formulated in the five key categories. Finally, they highlight issues preventing companies that follow a rather “conventional” approach to SCM to reach the level where it can be called SSCM, i.e. how to reach sustainability performance in SCM.

The work presented is conceptual in nature. It would be required to operationalize respective categories and, therefore, test them in empirical research.

The categories and practices identified within the framework can be used for guiding managers toward the implementation of SSCM. This is the case when management takes performance implication into account without solely considering rather simplistic indicators. At the same time, differentiating a company based on the implementation of sustainability practices has become more difficult, due to the proliferation of sustainability in a wider field.

Social aspects are integrated into the framework on the same level as environmental and economic aspects, emphasizing the triple bottom line orientation.

While all practices applied in SSCM have originally been identified and described by researchers for the case of “conventional” SCM, their particular interrelation and joint implementation makes up SSCM and ensures a contribution to sustainability performance.