Regardless of their size, companies today are increasingly expected to act sustainably, which is reflected not only in economic, but also in social and ecological goals. This expectation creates pressure for companies to be more sustainability-oriented, as they have to ensure their legitimacy vis-à-vis customers, suppliers, investors, employees as well as politics and society. Lien vers l'article
ENDENICH, C. and TRAPP, R. (2019). Nachhaltigkeitscontrolling in Klein- und Mittelunternehmen [Sustainability Management Accounting in Small and Medium Enterprises]. In: Birgit Feldbauer-DurstmüllerStefan Mayr (ed.). Controlling – Aktuelle Entwicklungen und Herausforderungen [Management Accounting – Current Trends and Challenges]. 1st ed. Berlin: Springer, pp. 229-246.