Linking Environmental Management Accounting: A Reflection on (Missing) Links to Sustainability and Planetary Boundaries

References

• Antonini, C., and C. Larrinaga. 2017. “Planetary Boundaries and Sustainability Indicators. A Survey of Corporate Reporting Boundaries.” Sustainable Development 25 (2): 123–137. doi: 10.1002/sd.1667
   Web of Science ®Google Scholar
• Bakker, P., and J. Rockström. 2012. “ Business Solutions Based on Scientific Analysis.” The Guardian Sustainable Business Blog. http://www.theguardian.com/sustainablebusiness/business-solutions-based-scientific-analysis
   Google Scholar
• Bebbington, J., and C. Larrinaga. 2014. “Accounting and Sustainable Development. An Exploration.” Accounting, Organizations and Society 39 (6): 395–413. doi: 10.1016/j.aos.2014.01.003
   Web of Science ®Google Scholar
• Boiral, O. 2016. “Accounting for the Unaccountable. Biodiversity Reporting and Impression Management.” Journal of Business Ethics 135 (4): 751–768. doi: 10.1007/s10551-014-2497-9
   Web of Science ®Google Scholar
• Buckley, C., B. Moran, S. O'Neill, and P. Murphy. 2016. “Phosphorus Management on Irish Dairy Farms Post Controls Introduced Under the EU Nitrates Directive.” Agricultural Systems 142: 1–8. doi: 10.1016/j.agsy.2015.10.007
   Web of Science ®Google Scholar
• Burritt, R., T. Hahn, and S. Schaltegger. 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. doi: 10.1111/j.1835-2561.2002.tb00202.x
   Google Scholar
• Burritt, R., and S. Schaltegger. 2010. “Sustainability Accounting and Reporting. Fad or Trend?” Accounting, Auditing and Accountability Journal 23 (7): 829–846. doi: 10.1108/09513571011080144
   Web of Science ®Google Scholar
• Carbon Trust. 2006. Carbon Footprints in the Supply Chain: The Next Step for Business. Report No. CTC616. Carbon Trust, London.
   Google Scholar
• Carbon Trust. 2008. Product Carbon Footprinting. The New Business Opportunity. Experiences from Leading Companies. Carbon Trust, London.
   Google Scholar
• Casazza, M., G. Liu, and S. Ulgiati. 2016. “The Tenth Planetary Boundary. To What Extent Energy Constraints Matter.” Journal of Environmental Accounting and Management 4 (4): 399–411. doi: 10.5890/JEAM.2016.12.004
   Web of Science ®Google Scholar
• CDP (Carbon Disclosure Project). 2016. Thirsty Business: Why Water is Vital to Climate Action. 2016 Annual Report of Corporate Water Disclosure, London.
   Google Scholar
• CDP (Carbon Disclosure Project), WRI (World Resources Institute), and WWF (World Wildlife Federation). (2015). Mind the Science, Mind the Gap Initiative. Methodology for Setting Corporate Emission Reduction Targets in line with Climate Science: The Sectoral Decarbonization Approach (SDA). http://sciencebasedtargets.org/wp-content/uploads/2015/05/Sectoral-Decarbonization-Approach-Report.pdf
   Google Scholar
• Chen, W., J. Hong, and C. Xu. 2015. “Pollutants Generated by Cement Production in China, Their Impacts, and the Potential for Environmental Improvement.” Journal of Cleaner Production 103: 61–69. doi: 10.1016/j.jclepro.2014.04.048
   Web of Science ®Google Scholar
• Christ, K., and R. Burritt. 2017a. “Water Management Accounting. A Framework for Corporate Practice.” Journal of Cleaner Production 152: 379–386. doi: 10.1016/j.jclepro.2017.03.147
   Web of Science ®Google Scholar
• Christ, K., and R. Burritt. 2017b. “What Constitutes Contemporary Corporate Water Accounting? A Review From a Management Perspective.” Sustainable Development 25 (2): 138–149. doi: 10.1002/sd.1668
   Web of Science ®Google Scholar
• Christ, K., and R. Burritt. 2017c. “Supply Chain-Oriented Corporate Water Accounting. A Research Agenda.” Sustainability Accounting, Management and Policy Journal 8 (2): 216–242. doi: 10.1108/SAMPJ-05-2016-0029
   Web of Science ®Google Scholar
• Costanza, R., J. Cumberland, H. Daly, R. Goodland, R. Norgaard, I. Kubiszewski, and C. Franco. 2014. An introduction to Ecological Economics. Boca Raton: CRC Press.
   Google Scholar
• Cuckston, T. 2013. “Bringing Tropical Forest Biodiversity Conservation into Financial Accounting Calculation.” Accounting, Auditing & Accountability Journal 26 (5): 688–714. doi: 10.1108/AAAJ-02-2013-1231
   Web of Science ®Google Scholar
• Fantke, P., A. Ernstoff, L. Huang, S. Csiszar, and O. Jolliet. 2016. “Coupled Near-Field and Far-Field Exposure Assessment Framework for Chemicals in Consumer Products.” Environment International 94: 508–518. doi: 10.1016/j.envint.2016.06.010
   PubMed Web of Science ®Google Scholar
• Gburek, W., A. Sharpley, L. Heathwaite, and G. Folmar. 2000. “Phosphorus Management at the Watershed Scale. A Modification of the Phosphorus index.” Journal of Environmental Quality 29: 130–144. doi: 10.2134/jeq2000.00472425002900010017x
   Web of Science ®Google Scholar
• GHG (Greenhouse Gas Protocol). 2004. A Corporate Accounting and Reporting Standard. Revised Edition. World Business Council for Sustainable Development & World Resources Institute, Conches-Geneva/Washington.
   Google Scholar
• GHG (Greenhouse Gas Protocol). 2011a. Corporate Value Chain (Scope 3) Accounting and Reporting Standard. World Resources Institute & World Business Council for Sustainable Development, Washington/Conches-Geneva. http://www.ghgprotocol.org/feature/download-new-ghg-protocol-corporatevalue-chain-scope-3-standard
   Google Scholar
• GHG (Greenhouse Gas Protocol). 2011b. GHG Protocol: Looking Back on the Past Twelve Years. http://www.ghgprotocol.org/feature/ghg-protocol-looking-backpast-twelve-years
   Google Scholar
• Gibassier, D., and S. Schaltegger. 2015. “Carbon Management Accounting and Reporting in Practice. A Case Study on Converging Emergent Approaches.” Sustainability Accounting, Management and Policy Journal 6 (3): 340–365. doi: 10.1108/SAMPJ-02-2015-0014
   Web of Science ®Google Scholar
• Gray, R. 2010. “Is Accounting for Sustainability Actually Accounting for Sustainability … and How Would We Know? An Exploration of Narratives of Organisations and the Planet.” Accounting, Organizations and Society 35 (1): 47–62. doi: 10.1016/j.aos.2009.04.006
   Web of Science ®Google Scholar
• Grimsted, B., S. Schaltegger, C. Stinson, and C. Waldron. 1994. “A Multimedia Assessment Scheme to Evaluate Chemical Effects on the Environment and Human Health.” Pollution Prevention Review Summer: 259–268.
   Google Scholar
• Heathwaite, L., A. Sharpley, and W. Gburek. 2000. “A Conceptual Approach for Integrating Phosphorus and Nitrogen Management at Watershed Scales.” Journal of Environmental Quality 29 (1): 158–166. doi: 10.2134/jeq2000.00472425002900010020x
   Web of Science ®Google Scholar
• Heede, R. 2014. “Tracing Anthropogenic Carbon Dioxide and Methane Emissions to Fossil Fuel and Cement Producers, 1854–2010.” Climatic Change 122 (1-2): 229–241. doi: 10.1007/s10584-013-0986-y
   Web of Science ®Google Scholar
• Herzig, C., T. Viere, S. Schaltegger, and R. Burritt. 2012. Environmental Management Accounting. Cases of South-East Asian Companies. Oxon/New York: Routledge.
   Google Scholar
• Hoekstra, A. Y. 2014. “Water Scarcity Challenges to Business.” Nature Climate Change 4 (5): 318–320. doi: 10.1038/nclimate2214
   Web of Science ®Google Scholar
• Hörisch, J., E. Ortas, S. Schaltegger, and I. Alvarez. 2015. “Environmental Effects of Sustainability Management Tools: An Empirical Analysis of Large Companies.” Ecological Economics 120: 241–249. doi: 10.1016/j.ecolecon.2015.11.002
   Web of Science ®Google Scholar
• Jasch, C. 2009. Material Flow Cost Accounting. Principles and Procedures. Heidelberg: Springer.
   Google Scholar
• Jones, M. 2014. Accounting for Biodiversity. London: Routledge.
   Google Scholar
• Jones, M., and J. Solomon. 2013. “Problematising Accounting for Biodiversity.” Accounting, Auditing & Accountability Journal 26 (5): 668–687. doi: 10.1108/AAAJ-03-2013-1255
   Web of Science ®Google Scholar
• Kastenhofer, K., U. Bechtold, and H. Wilfing. 2011. “Sustaining Sustainability Science. The Role of Established Inter-Disciplines.” Ecological Economics 70 (4): 835–843. doi: 10.1016/j.ecolecon.2010.12.008
   Web of Science ®Google Scholar
• Kates, R., W. Clark, R. Corell, J. Hall, C. Jaeger, I. Lowe, J. McCarthy, et al. 2001. “Sustainability Science.” Science 292 (5517): 641–642. doi: 10.1126/science.1059386
   PubMed Web of Science ®Google Scholar
• Leary, N., E. de la Reguera, S. Fitzpatrick, and O. Olivia Boggiano-Peterson. 2017. “Reducing the Nitrogen Footprint of a Small Residential College.” Sustainability 10 (2): 96–104. doi: 10.1089/sus.2017.29094.nl
   PubMedGoogle Scholar
• Lifset, R., and F. Boons. 2012. “Industrial Ecology: Business Management in a Material World.” In The Oxford Handbook of Business and the Natural Environment, edited by P. Bansal, and A. Hoffman. Oxford: Oxford University Press. doi:10.1093/oxfordhb/9780199584451.003.0017.
   Google Scholar
• Maas, K., S. Schaltegger, and N. Crutzen. 2016. “Integrating Corporate Sustainability Assessment, Management Accounting, Control, and Reporting.” Journal of Cleaner Production 136: 237–248. doi: 10.1016/j.jclepro.2016.05.008
   Web of Science ®Google Scholar
• Neeteson, J. 2000. “Nitrogen and Phosphorus Management on Dutch Dairy Farms: Legislation and Strategies Employed to Meet the Regulations.” Biology and Fertility of Soils 30: 566–572. doi: 10.1007/s003740050037
   Web of Science ®Google Scholar
• Ondersteijn, C., A. Beldman, C. Daatselaar, G. Giesen, and R. Huirne. 2002. “The Dutch Mineral Accounting System and the European Nitrate Directive. Implications for N and P Management and Farm Performance.” Agriculture, Ecosystems & Environment 92 (2–3): 283–296. doi: 10.1016/S0167-8809(01)00288-2
   Web of Science ®Google Scholar
• Owen, J., and W. Silver. 2015. “Greenhouse Gas Emissions from Dairy Manure Management: A Review of Field-Based Studies.” Global Change Biology 21: 550–565. doi: 10.1111/gcb.12687
   PubMed Web of Science ®Google Scholar
• Pahl-Wostl, C., P. Jeffrey, N. Isendahl, and M. Brugnach. 2011. “Maturing the New Water Management Paradigm. Progressing from Aspiration to Practice.” Water Resources Management 25 (3): 837–856. doi: 10.1007/s11269-010-9729-2
   Web of Science ®Google Scholar
• Peters, G., S. Wiedemann, H. Rowley, R. Tucker, A. Feitz, and M. Schulz. 2011. “Assessing Agricultural Soil Acidification and Nutrient Management in Life Cycle Assessment.” The International Journal of Life Cycle Assessment 16: 431–441. doi: 10.1007/s11367-011-0279-5
   Web of Science ®Google Scholar
• Qian, W., and S. Schaltegger. 2017. “Revisiting Carbon Disclosure and Performance. Legitimacy and Management Views.” The British Accounting Review 49 (4): 365–379. doi: 10.1016/j.bar.2017.05.005
   Web of Science ®Google Scholar
• Rockström, J., W. Steffen, K. Noone, A. Persson, F. S. Chapin, E. F. Lambin, T. M. Lenton, et al. 2009. “A Safe Operating Space for Humanity.” Nature 461 (7263): 472–475. doi: 10.1038/461472a
   PubMed Web of Science ®Google Scholar
• Sachs, J., G. Schmidt-Traub, C. Kroll, D. Durand-Delacre, and K. Teksoz. 2017. SDG Index and Dashboards Report 2017. New York: Bertelsmann Stiftung and Sustainable Development Solutions Network.
   Google Scholar
• Schaltegger, S., I. Álvarez Etxeberria, and E. Ortas. 2017. “Innovating Corporate Accounting and Reporting for Sustainability.” Attributes and Challenges. Sustainable Development 25 (2): 113–122. doi: 10.1002/sd.1666
   Web of Science ®Google Scholar
• Schaltegger, S., M. Bennett, R. Burritt, and C. Jasch. 2008. Environmental Management Accounting for Cleaner Production. Dordrecht: Springer.
   Google Scholar
• Schaltegger, S., and U. Beständig. 2010. Corporate Biodiversity Management Handbook. A Guide for Practical Implementation. Berlin/Eschborn/Lüneburg: BMU (Ed.)/GTZ/CSM-Leuphana University Lüneburg.
   Google Scholar
• Schaltegger, S., and M. Csutora. 2012. “Carbon Accounting for Sustainability and Management: Status quo and Challenges.” Journal of Cleaner Production 36: 1–16. doi: 10.1016/j.jclepro.2012.06.024
   Web of Science ®Google Scholar
• Schaltegger, S., D. Gibassier, and D. Zvezdov. 2013. “Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review.” Meditari Accountancy Research 21 (1): 4–31. doi: 10.1108/MEDAR-12-2012-0039
   Google Scholar
• Schaltegger, S., and C. Herzig. 2011. “Managing Supplier Requirements with HSE Accounting. The Case of the Mechanical Engineering Company Bisma Jaya, Indonesia.” Issues in Social and Environmental Accounting 5 (1/2): 82–105. doi: 10.22164/isea.v5i2.60
   Google Scholar
• Setthasakko, W. 2010. “Barriers to the Development of Environmental Management Accounting: An Exploratory Study of Pulp and Paper Companies in Thailand.” EuroMed Journal of Business 5 (3): 315–331. doi: 10.1108/14502191011080836
   Google Scholar
• Siddiqui, J. 2013. “Mainstreaming Biodiversity Accounting: Potential Implications for a Developing Economy.” Accounting, Auditing & Accountability Journal 2 (5): 779–805. doi: 10.1108/AAAJ-03-2013-1242
   Web of Science ®Google Scholar
• Stechemesser, K., and E. Günther. 2012. “Carbon Accounting. A Systematic Literature Review.” Journal of Cleaner Production 36: 17–38. doi: 10.1016/j.jclepro.2012.02.021
   Web of Science ®Google Scholar
• Steffen, W., W. Richardson, J. Rockström, S. Cornell, I. Fetzer, E. Bennett, R. Biggs, et al. 2015. “Planetary Boundaries: Guiding Human Development on a Changing Planet.” Science 347 (6223): 1–17. doi: 10.1126/science.1259855
   Web of Science ®Google Scholar
• Tappura, S., M. Sievänen, J. Heikkilä, A. Jussila, and N. Nenonen. 2015. “A Management Accounting Perspective on Safety.” Safety Science 71 (B): 151–159. doi: 10.1016/j.ssci.2014.01.011
   Web of Science ®Google Scholar
• United Nations. 2013. The CEO Water Mandate. Corporate Water Disclosure Guidelines. Toward a Common Approach to Reporting Water Issues. UN Global Compact: New York.
   Google Scholar
• UN (United Nations General Assembly). 2015. Transforming Our World. The 2030 Agenda for Sustainable Development. Resolution adopted by the General Assembly on 25 September 2015. A/RES/70/1. United Nations: New York.
   Google Scholar
• WBCSD (World Business Council for Sustainable Development), Sustainability & International Union for Conservation of Nature. 2012. Water for Business. Initiative Guiding Sustainable Water Management in the Private Sector. Version 3. Geneva: WBCSD.
   Google Scholar
• Whiteman, G., B. Walker, and P. Perego. 2013. “Planetary Boundaries. Ecological Foundations for Corporate Sustainability.” Journal of Management Studies 50: 307–336. doi: 10.1111/j.1467-6486.2012.01073.x
   Web of Science ®Google Scholar
• Wilting, H., and K. Vringer. 2009. “Carbon and Land use Accounting from a Producer’s and a Consumer’s Perspective. An Empirical Examination Covering the World.” Economic Systems Research 21 (3): 291–310. doi: 10.1080/09535310903541736
   Web of Science ®Google Scholar
• Winn, M. I., and S. Pogutz. 2013. “Business, Ecosystems, and Biodiversity. New Horizons for Management Research.” Organization & Environment 26 (2): 203–229. doi: 10.1177/1086026613490173
   Web of Science ®Google Scholar
• WWF (World Wide Fund for Nature). 2014. Living Planet Report 2014. Species, Spaces, People and Places. Gland: WWF.
   Google Scholar
• WWF (World Wide Fund for Nature). 2016. Living Planet Report 2016. Risk and Resilience in a new era. Gland: WWF.
   Google Scholar