Special volume of the Journal of Cleaner Production on “Integrating corporate sustainability performance measurement, management control and reporting”

Abstract

Much has been written about “why” companies are involved in sustainability issues. Numerous papers have been published about their motivations such as the business case and stakeholder management. However, relatively little research has addressed the “how” question. Amongst the “how” questions, the one dealing with how companies can and do integrate sustainability performance measurement, management control, reporting and communication is particularly underexplored. How are companies involved in sustainability management through accounting and reporting? How are appropriate data obtained and how are they used to influence management decision making, management control, performance management and incentive systems when assessing the success of company sustainability? Reporting companies mainly collect data for lagging indicators. Although these are of potential use they mainly provide information about past performance, and are not relevant for management decisions. To improve sustainability performances (environmental, social and economic), firms also need to consider leading indicators. Current trends such as ‘Integrated Thinking and Integrated Reporting’ stimulate this way of thinking while encouraging firm’s managers to integrate sustainability issues within the firm’s vision, strategy, risk management, conventional management accounting, control and reporting systems. Although these elements are often addressed separately, it is becoming increasingly urgent that for effective improvement of sustainability performance all must be addressed in an integrated and holistic manner. How do and can companies integrate these different management areas, departments and rationales in such ways that help the firms to become true leaders in the transition to post fossil carbon societies? To motivate research on this topic The Environmental and Sustainability Management Accounting Network (EMAN) conference to be held on 27th and 28th March, 2014 will focus on the theme