Stefan Schaltegger | Leuphana University (original) (raw)

Papers by Stefan Schaltegger

Ökologisches Wirtschaften - Fachzeitschrift, 2015

Die Erwartungen an nachhaltiges Unternehmertum sind groß. Es soll Bestehendes kreativ zerstören, ... more Die Erwartungen an nachhaltiges Unternehmertum sind groß. Es soll Bestehendes kreativ zerstören, indem nachhaltig Neues gestaltet und auf dem Markt durchgesetzt wird. Nachhaltigkeitstransformationen bedeuten Risiken für viele bisherige Geschäftsbereiche, aber auch Chancen für nachhaltige Unternehmer.

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In ambidexterity, a central issue is the undesirable spillover of harmful routines and cognitive ... more In ambidexterity, a central issue is the undesirable spillover of harmful routines and cognitive representations from core business to the exploratory innovation space. This paper examines a conventional manufacturing SME in a business-to-business market that developed renewable energy technologies in the scope of a new business unit, but has ultimately failed to innovate. The aim is to examine how the interface between the old and new business was managed over time. Using an in-depth longitudinal case study, we investigated innovation processes over time and identified three major sources for failure. First, several modes of separation can simultaneously coevolve within the firm, which increases management complexity. Second, an organizational separation drift from a textbook-like to a looser form of separation allows for undesirable spillover of routines cannibalizing the new business. A third cause for failure is the mismatch between the intended product-market strategy and the a...

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Recently, new approaches to organizational level sustainability management and reporting have eme... more Recently, new approaches to organizational level sustainability management and reporting have emerged in the form of software and web-based applications. At first glance, it appears that such software and web-tools are applicable in small and medium-sized enterprises since they offer userfriendly and cost-effective alternatives to implement, manage and report on company-wide sustainability activities. Nevertheless, it remains academically and practically uncertain if such technologies will be adopted by a great number of SMEs. Using the Technology-OrganizationEnvironment (TOE) model as a theoretical framework and empirical data from a recent survey with 1,250 German SMEs, this paper investigates various firm-internal and external factors that might influence managers’ decisions to adopt or reject this new technology. As a result, this paper can help determine which factors play a role in the adoption of sustainability management software and web-tools in SMEs.

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business with COnFiDenCe icaew.com/academic iCAew promotes and funds, through its charitable trus... more business with COnFiDenCe icaew.com/academic iCAew promotes and funds, through its charitable trusts, high-quality independent academic research of interest to the accountancy profession and the wider business community. this publication was produced with the help of a grant from iCAew's charitable trusts. these trusts support educational projects in accountancy and related subjects. All research reports and briefings published under the iCAew's charitable trusts imprint are independently refereed before publication. the kind permission of edward elgar Publishing. table 1 is reproduced from burritt, R.L., hahn, t. and schaltegger, s. (2002), 'towards a comprehensive framework for environmental management accounting. Links between business actors and environmental management accounting tools', Australian Accounting Review, 12(2), 39–50, with the kind permission of AAR and wiley-blackwell. All rights reserved. if you want to reproduce or redistribute any of the material...

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The Balanced Scorecard is a management tool that supports the successful implementation of corpor... more The Balanced Scorecard is a management tool that supports the successful implementation of corporate strategies on the basis of performance indicators linked with causal chains. It has been discussed and considered widely both in practice and research. By linking operational and nonfinancial corporate activities through causal chains to the firm’s long-term strategy the Balanced Scorecard allows alignment and management of all corporate activities according to their strategic relevance. The Balanced Scorecard makes it possible to take into account non-monetary strategic success factors that have a significant impact on the economic success of a business. The Balanced Scorecard thus provides a promising starting-point to the incorporation of environmental and social aspects into the main management system of a firm. Given this potential, a range of authors have dealt with the topic of a Sustainability Balanced Scorecard. However, the basic approach and method of value-oriented sustai...

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Business Ethics, the Environment & Responsibility

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Sustainability Accounting, Management and Policy Journal

Purpose The purpose of this paper is to identify sustainability learnings from origins of epidemi... more Purpose The purpose of this paper is to identify sustainability learnings from origins of epidemics such as COVID-19 and deduct conclusions for businesses to create sustainable futures in three industries, which are strongly affected by Covid-19. Two main questions guide the discussion: How can we break the paths of viral epidemics through accounting for sustainability issues in the supply chain? How can we learn from sustainable supply chain failures to transform industries for sustainable futures? Design/methodology/approach This viewpoint provides a conceptual discussion of opportunities and the necessity to develop resilient businesses for three indsutries, which have been particularly affected by the Covid-19 crises. Findings To defeat future pandemics, three paths how epidemics develop need to be broken in order to create sustainable development structural transitions beyond degrowth are needed. Practical implications The practical implications for this paper are the learnings...

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Journal of Business Ethics

The emerging field of responsible management learning is characterized by an urgent need for tran... more The emerging field of responsible management learning is characterized by an urgent need for transdisciplinary practices. We conceptualize constellations of transdisciplinary practices by building up on a social practice perspective. From this perspective, knowledge and learning are ‘done’ in interrelated practices that may span multiple fields like the professional, educational, and research field. Such practices integrate knowledge across disciplines (interdisciplinarity) and sectors (intersectorality) in order to learn to enact, educate, and research complex responsible management. Accordingly, constellations of collaborative transdisciplinary practices span the three layers of the responsible management field: Professional responsible management, responsible management education, and responsible management research. We apply this framework to map both recent responsible management learning publications and contributions to this special issue. We notice that although the responsi...

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Ökologisches Wirtschaften - Fachzeitschrift

Die Verbindung von Entrepreneurship und konsequenter Umweltorientierung begründet Ecopreneurship.... more Die Verbindung von Entrepreneurship und konsequenter Umweltorientierung begründet Ecopreneurship. Ecopreneure beeinflussen mit ihrem Unternehmen den Gesamtmarkt sowohl durch eine herausragende Umwelt- als auch Marktorientierung. Die Basis sind weniger Managementsysteme oder technische Verfahren als vielmehr persönliche Fähigkeiten, die entsprechend entwickelt werden sollten.

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Journal of Cleaner Production

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Social and Environmental Accountability Journal

ABSTRACT Environmental management accounting (EMA) is an innovative management accounting approac... more ABSTRACT Environmental management accounting (EMA) is an innovative management accounting approach that covers a large range of tools with the purpose to support different actors in environmentally beneficial decision-making in companies. While the existing literature has been systematised and many EMA tools and case study applications have been discussed in depth, the links to sustainability are mostly rather assumed than explicitly discussed. This article addresses links and missing links between EMA and ecological aspects of sustainability. As its name reveals, EMA focuses on issues of the natural environment. It would thus be inappropriate to harshly criticise missing explicit links to social issues and other non-environmental aspects of sustainability (e.g. as proposed by the UN sustainable development goals). The question, however, remains whether and how exactly EMA links or could be linked to global ecological issues of sustainability. This paper therefore examines EMA links to global environmental issues based on the concept of planetary boundaries as it covers key ecological issues of global sustainability.

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Sustainability Accounting, Management and Policy Journal

Purpose The necessity to assess and manage supply chains to be free from social problems such as ... more Purpose The necessity to assess and manage supply chains to be free from social problems such as human and labour rights abuses has become particularly apparent since the introduction of conflict minerals regulations in the United States (Dodd-Frank Act) and the European Union. Similarly, stakeholders demand that products are free from social problems. Ever more companies are therefore challenged to assess and manage social issues in their supply chains. At the same time, the increasing literature on assessment and management of social issues is disperse and an overview missing. This paper aims to provide an overview of the existing literature on social assessment and management approaches relating to conflict minerals and connected to social issues in supply chains. Design/methodology/approach A review of the academic literature on social assessment and management of conflict minerals to provide an overview is currently missing. This paper addresses this gap by systematically revie...

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Controlling & Management Review

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Managing the Business Case for Sustainability

Foreword John Elkington, Founder and Chief Entrepreneur, SustainAbility Foreword Peter Forstmoser... more Foreword John Elkington, Founder and Chief Entrepreneur, SustainAbility Foreword Peter Forstmoser, CEO, Swiss Re Introduction. Managing and Measuring the Business Case for Sustainability. Capturing the Relationship between Sustainability Performance, Business Competitiveness and Economic Performance Stefan Schaltegger, Centre for Sustainability Management, University of Luneburg, Germany, and Marcus Wagner, Dr Theo Schoeller Chair in Technology and Innovation Management, Technische Universitat Munchen and Centre for Sustainability Management, Universi Part 1. Theory - conceptual approaches 1. The link between environmental and economic performance Environmental and Economic Performance: The Basic Links Leena Lankoski, Helsinki University, Finland How Can Environmental Management Contribute to Shareholder Value? The Environmental Shareholder Value Approach Stefan Schaltegger, Centre for Sustainability Management, University of Luneburg, Germany 2. Social performance and economic success Do Social Objectives Integrate with Core Corporate Objectives? The Future of Social Auditing Trevor Goddard, Curtin University of Technology, Australia Social Performance and Competitiveness: A Socio-Competitive Framework Kuno Spirig, Zurich University of Applied Sciences, Winterthur, Switzerland 3. Integrative approaches Mapping the Links of Corporate Sustainability: Sustainability Balanced Scorecards as a Tool for Sustainability Performance Measurement and Management Marcus Wagner, Dr Theo Schoeller Chair in Technology and Innovation Management, Technische Universitat Munchen and Centre for Sustainability Management, University of Luneburg, Germany, and Stefan Schaltegger, Centre for Sustainability Management, Universi A Model of Financial Analysis at the Service of Sustainability Juan Pineiro Chousa and Noelia Romero Castro, Department of Finance and Accounting, University of Santiago de Compostela, Spain Sustainable Value Added: A New Approach to Measuring Corporate Sustainable Performance Frank Figge, School of the Environment, University of Leeds, UK, and Tobias Hahn, Institute for Futures Studies and Technology Assessment, IZT, Germany Sustainable Analysis of Industrial Operations: A Proof of Concept Demonstration Study Sonja Lynn Odom, Laboratory for Sustainable Solutions, Department of Mechanical Engineering, University of South Carolina, USA Part II. Empirical surveys - financial markets industry and country surveys 4. Views from the financial markets The Economic Performance of European Stock Corporations: Does Sustainability Matter? Klaus Rennings, Michael Schroeder and Andreas Ziegler, Centre for European Economic Research (ZEW), Germany Capital Markets and Corporate Environmental Performance: Research in the United States Dinah A. Koehler, Economics and Decision Sciences Research, National Center for Environmental Research, US Environmental Protection Agency, USA Sustainable Investment and Financial Performance: Does Sustainability Compromise the Financial Performance of Companies and Investment Funds? Eckhard Plinke and Andreas Knoerzer, Sarasin Sustainability Investments, Bank Sarasin & Co. Ltd, Basel, Switzerland Benchmarking Competitiveness and Management Quality with the Dow Jones Sustainability Index: The Case of the Automotive Industry and Climate Change Niki Rosinski, Sustainable Asset Management (SAM), Zurich, Switzerland 5. Industry surveys Have Trends in Corporate Environmental Management Influenced Companies' Competitiveness? Henning Madsen and John P. Ulhoi, The Aarhus School of Business, Denmark Competitiveness, Environmental Performance and Management of SMEs David Hitchens, Queen's University Belfast, UK, Jens Clausen, IOEW, Germany, Mary Trainor, Queen's University Belfast, UK, Michael Keil, IOEW, Germany, and Samarthia Thankappan, Cardiff University, UK IPPC and the Impact of Best Available Techniques (BAT) on the Competitiveness of European Industry: Survey of the European Non-Ferrous Metals Industry David Hitchens, School of Management and Economics, Queen's University Belfast, Northern Ireland, Frank Farrell, Environment Agency, Bristol, UK, Josefina Lindblom, Institute for Prospective Technological Studies (IPTS), Seville, Spain, and Ursula Triebsw 6. Country surveys The Mutual Relationship between the Environmental Context and Management in the Netherlands Ronald S. Batenburg, Department of Information Sciences, Utrecht University, the Netherlands The Norwegian Environmental Business Barometer Bjarne E. Ytterhus, Norwegian School of Management (BI), Sandvika, Norway Sustainability Performance of Countries: Based on the Example of Oekom Research AG's Country Rating Matthias Boenning, Oekom Research, Munich, Germany Does a Nation's Ecological Performance Affect its Economic Stability? The Potential for Enhancing Sovereign Credit Risk Assessments with Ecological Resource Accounts Mathis Wackernagel, Global Footprint Network, Oakland, CA, USA, Chris Martiniak, Global Footprint Network,…

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Ökologisches Wirtschaften - Fachzeitschrift, 2015

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Business Ethics, the Environment & Responsibility

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Sustainability Accounting, Management and Policy Journal

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Journal of Business Ethics

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Ökologisches Wirtschaften - Fachzeitschrift

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Journal of Cleaner Production

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Social and Environmental Accountability Journal

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Sustainability Accounting, Management and Policy Journal

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Controlling & Management Review

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Managing the Business Case for Sustainability

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