Management roles and sustainability information. Exploring corporate practice
Date
2015
Authors
Schaltegger, S.
Burritt, R.
Zvezdov, D.
Hörisch, J.
Tingey Holyoak, J.
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Journal article
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Australian Accounting Review, 2015; 25(4):328-345
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Abstract
Little empirical research has been conducted on perceptions of the types of sustainability information dealt with by different managers in internal company processes. In this study the roles of different managers are distinguished based on contingency theory and using the categorisation in the sustainability balanced scorecard concept. Expected sustainability information types are identified for these roles and hypotheses are derived and tested about perceptions of the types of sustainability information in different management roles. Interviews identified 116 roles involved with sustainability information in a set of leading German and UK sustainability reporting companies. Results from analysing sustainability information types contingent upon different management roles contribute to the understanding of sustainability accounting systems and practices and how companies can best support different management roles with appropriate sustainability information.
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Copyright 2015 CPA Australia