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The objective of the work described in this thesis is to improve our understanding of factors that affect the depletion of gaseous elemental mercury (GEM) from the atmosphere during the Arctic springtime. This was accomplished through research undertaken and described in three publications. Atmospheric mercury depletion events (AMDEs) are now an established phenomenon in the high Arctic whereby the long-lived GEM is oxidized in the air through a series of photochemically-initiated reactions involving halogens and ozone. This chemistry produces reactive gaseous mercury (RGM) and particulate bound mercury (PHg) which both have shorter atmospheric residence times than GEM and deposit more readily to the snow and ice surfaces. This is a means by which mercury can be transferred from the atmosphere to the Arctic environment that was unknown prior to 1995 when AMDEs were discovered. An extensive review paper was completed that summarizes mercury work in the high Arctic in the ten years following the discovery of AMDEs. This review was followed by two papers investigating the processes around atmospheric mercury in the Arctic springtime
Determinants of Emotional Experiences in Traffic Situations and Their Impact on Driving Behaviour
(2013)
Emotions play a prominent role in explaining maladaptive driving and resulting motor vehicle accidents (MVAs). Above all, traffic psychologists have focussed their attention on anger and anxiety, including the origins and influence of these emotions on driving behaviours. This dissertation contributes to the field with three manuscripts that build upon each other. Those manuscripts have three separate objectives. The first identifies the broad range of emotions in traffic that should be analysed. Second, the impact of specific emotions on driving behaviour is focussed. Finally, the research investigates how situational and personal factors can influence emotional experiences and influence driving behaviour. The first article tackles the bandwidth of emotions in traffic. In two consecutive online studies (study one: = 100; study two: n = 187), different emotional experiences were assessed using the Geneva Emotion Wheel (and an advanced version). The stimulus material consisted of written traffic situations structured around specific factors (in these studies, predominantly goal congruence, goal relevance and blame). It could be shown that the properties of the situation can elicit emotions such as anger, anxiety and happiness, but also pride, guilt and shame. The second article saw a transfer of those situational factor structures from online-presented text to simulated driving. At this time, the focus of interest was the driving behaviour influenced by the elicited emotions. The simulator study (n = 79) revealed that anger, contempt and anxiety led to similar declines in driving performance profiles. Performance declines included driving at higher speeds, more frequent speeding and worse lateral control. The third article examined to what extent anger and personal characteristics could negatively influence driving behaviour. Two studies were conducted (study one: n = 74; study two; n = 80). The results indicated that specific characteristics of the person (male, little driving experience, high driving motivation, high trait-driving anger) could influence driving behaviour in negative ways, both directly and indirectly, via triggered anger emotions. It can be concluded from these results that the range of emotions in traffic encompasses much more than just anger and anxiety. Furthermore, the second and third articles show that within simulated environments, minimal but effective emotional intensities can be triggered, and those emotions (especially anger and anxiety) create similar performance patterns. Personal characteristics should be considered when explaining the elicitations of emotion and subsequent driving behaviour. The papers of this dissertation echo the call for new comprehensive models to explain the relationships among emotions and traffic behaviours.
Against the background of recent economic attempts to explain individual economic decisions by structural and institutional factors, this thesis examined to what extent cultural norms exhibit quantitatively important explanatory power for individual economic outcomes, namely individual’s savings and working choices. While an extensive literature deals with the relation between culture and aggregate economic outcomes, those results obtained may reveal distorted cultural effects due to unobserved omitted variables at the country level. Thus, for the purpose of this thesis, four empirical studies were conducted based on individual and household level data for the USA and Germany, respectively. Due to difficulties in defining a coherent concept of culture, Chapters 2 to 4 use individual religiosity, as measured by one’s religious affiliation and religious involvement, as a proxy for culture. Using individual survey data for the USA, namely the PSID, for the years 2003 to 2009, the aim of Chapter 2 was, firstly, to analyze the extent to which religious beliefs and religious commitment are associated with distinct individual savings behavior as a basis for culture-induced heterogeneity in aggregate economic outcomes. One’s religiosity was found in the cross-sectional analysis to be a robust determinant of individual savings choices, even once I control for differences in individual characteristics. To identify the causal effect of religion on individual savings choices, secondly, the results from the multivariate analysis were verified by using the longitudinal structure of the PSID and by an instrumental variable approach, where own individual religious belief were instrumented with the share of one’s religious tradition in the region of ancestry. Neither of these approaches was able to replicate the positive relation between religious affiliation and savings behavior found in the cross-sectional analysis Although the estimates are subject to inefficiencies due to data limitations, this paper mainly sheds light on the endogeneity bias inherent in the relation between cultural factors and economic outcomes. However, taking actively part in religious activities was found to affect the amount saved positively. Thus, one may argue that religious traditions impose religious rules and establish social networks that enhance an individual’s ability and willingness to save money. As opposed to the vital religious market in the USA, Chapters 3 and 4 analyzed the relationship between individual religiosity and risk-taking preferences as well as individual financial behavior within Germany. Using German micro-data, namely the GSOEP, for the years 2003 and 2004, while controlling for the overall level of general risk assessment, evidence is provided that different religious affiliations are associated with distinct financial risk taking attitudes as well as with distinct individual propensities to trust strangers, another central determinant of a household’s financial choices. Further, the extent to which religion-induced heterogeneity in risk-taking preferences actually influences investment and trusting decisions of households in Germany was examined. As compared to the results obtained for the relation between religiosity and savings behavior in the USA, the main differences in economic attitudes and behavior in Germany occur between Christian and Non-Christian religions. However, religious networks were found in both countries to be more important for economic outcomes than religious belief. Chapter 5 purposed to replicate epidemiological studies conducted for North America (Fernández, 2007; Fernández and Fogli, 2009; Gevrek et al., 2011) in Germany using a quite smaller sample which were drawn from data provided by the GSOEP for the years 2001 to 2011. Applying probit and Tobit estimation techniques the results contradict the findings obtained by these previous contributions. While cultural norms towards labor market behavior of women, as measured by past female LFP rates in the country of own or parental origin, were found to be negatively associated with labor market outcomes for first-generation immigrant women in Germany, no statistically significant relation was revealed for the second generation. However, in accordance with the findings from Chapters 2 to 4, religiosity, and especially the Islamic belief, was showed to be negatively related to labor market outcomes of both generations.
Halogenated flame retardants (HFRs) have been applied since the 1960s in various industrial and consumer products to protect humans as well as private and public possessions. In the past decade polybrominated diphenyl ethers (PBDEs), formerly the major applied HFRs were widely restricted and adopted as Persistent Organic Pollutants (POPs) in the Stockholm Convention due to their adverse effects on humans and the environment as well as their ubiquitous occurrence in the global environment. Besides PBDEs, various alternative HFRs have been applied for decades as well, or were recently developed to replace PBDEs. However, their potential adverse properties, environmental distribution and fate are largely unknown. Therefore, this thesis addresses the global occurrence, distribution and transport of alternative HFRs versus PBDEs in the marine atmosphere and seawater toward the Polar Regions in order to examine their longrange atmospheric transport (LRAT) potential. This thesis presents the first data on alternative HFRs in the atmosphere of the marine environment and the Polar Regions. Alternative brominated flame retardants (BFRs), Dechlorane compounds and PBDEs were investigated in high-volume air and seawater samples taken along several sampling transects in the Atlantic Ocean, Pacific Ocean and Indian Ocean toward the Polar Regions of the Arctic and Antarctic. In addition, three sampling cruises were conducted in the German Bight, North Sea. Several alternative HFRs were detected in the global marine atmosphere and seawater with hexabromobenzene (HBB), pentabromotoluene (PBT), pentabromobenzene (PBBz), 2,3- dibromopropyl-2,4,6-tribromophenyl ether (DPTE) and Dechlorane Plus (DP) being the predominant compounds which were observed in concentrations similar or even higher than PBDEs. Total atmospheric concentrations ranged from <1 pg m-3 over the open oceans up to 42 pg m-3 over the East Indian Archipelago. Seawater concentrations ranged from <1 pg L-1 in open ocean seawater up to 21 pg L-1 in coastal regions, while estuarine concentrations reached up to 6800 pg L-1. Overall, the comparison revealed that alternative HFRs dominate versus PBDEs in air and seawater, both in coastal regions as well as the Polar Regions, showing a shift from PBDEs toward alternative HFR in the marine atmosphere and seawater. The distribution in the global atmosphere was strongly influenced by the proximity to potential source regions and the pathway of the sampled air masses. Highest concentrations were observed in continentally influenced air masses, while low background concentrations occurred during sampling of oceanic remote air masses. In general, Western Europe, East and Southeast Asia but also Africa were identified as source regions for the marine environment, especially for alternative HFRs as well as BDE-209. In contrast, relatively low peak concentrations of the PBDE congeners of the Penta- and OctaBDE mixtures under continental influence were observed, indicating limited emissions of legacy PBDEs. The dry air-seawater gas exchange estimation showed that the atmosphere is a source for seawater resulting in net deposition into the global oceans after atmospheric emissions and transport, both in coastal regions as well as in the open oceans. Besides atmospheric depositions, riverine discharge was shown to act as source for coastal environments. The investigation of sampling transects toward the Polar Regions revealed that several alternative HFRs – in particular HBB, PBT, DPTE, PBBz and DP – undergo LRAT toward the Polar Regions in an extent similar to PBDEs and, therefore, meet the LRAT criterion of POPs under the Stockholm Convention. DP was found to undergo LRAT attached to airborne particles whereby stereoselective LRAT differences were shown for the two DP stereoisomers. With respect to LRAT, the results of this thesis therefore imply that alternative HFRs – in particular HBB, PBT, DPTE and DP – aren’t suitable replacements for PBDEs, but chemicals of emerging global environmental concern and possible future POPs.
Conflicts between intragenerational and intergenerational justice in the use of ecosystem services
(2012)
The principle of sustainability contains two objectives of justice regarding the conservation and use of ecosystems and their services: (1) global justice between different people of the present generation ("intragenerational justice"); (2) justice between people of different generations ("intergenerational justice"). International sustainability policy attaches equal normative importance to both objectives of justice. Accordingly, environmental philosophers ethically justify that people living today and people living in the future have equal rights to certain basic goods, including ecosystems and their services (e.g. Feinberg 1981, Visser’t Hooft 2007). Whereas ideal theories of sustainability and justice do not recognize interdependencies between intragenerational and intergenerational justice, conflicts in attaining the justices possibly arise in policy implementation. Identifying and preventing such conflicts is fundamental to devise an ethically legitimate, politically consistent and actually effective sustainability policy. This dissertation systematically investigates conflicts between intragenerational and intergenerational justice in the use of ecosystem services. Human wellbeing depends on the services provided by ecosystems. Yet, humans substantially degrade world’s ecosystems, and therewith cause the loss of important ecosystem services (MEA 2005: 26ff.). The idea of sustainability demands to use ecosystem services in accordance with the two objectives of intragenerational justice and intergenerational justice. Reality, however, is far from attaining these objectives: Both today’s global poor and future persons are, resp. will be, disproportionately affected by the loss of vital ecosystem services (MEA 2005: 62, 85). Especially severe affected are the rural poor who directly depend on local ecosystem services for food, income and health. The political discourse on the relationship between the objectives of intra- and intergenerational justice in the use of ecosystem services (‘justice-relationship’) is blurred. Further, the political discourse lacks a common understanding of justice in ecosystem-use and a systematic reflection on the actual ‘justice-relationship’, such as on the factors that cause conflicts between the two justices. In this dissertation, I investigate the ‘justice-relationship’ along three central questions: • What conception(s) of justice can adequately address the distribution of access rights to ecosystem services? • How must sustainability policy be designed to enhance both intragenerational and intergenerational justice in the use of ecosystem services? • (How) Can economics be helpful for characterizing and assessing trade-offs between the two justices? I approach these questions both generally and by the example of a case study, the MASIPAG farmer network in the Philippines. Methodologically, I combine a normative and a positive analysis of the relationship between intra- and intergenerational justice in the use of ecosystem services: The normative analysis serves the explication, justification and reflection of the norms underlying the ‘justice-relationship’; the positive analysis serves the description of the ‘justice-relationship’ in the sustainability discourse and in practical contexts, as well as the provision of explanations on the determinants of the ‘justice-relationship’. As methodological approach, I apply the “comprehensive multi-level approach” as developed by Baumgärtner et al. (2008) – investigating the ‘justice-relationship’ simultaneously on the three levels of (i) concept, (ii) model and (iii) case study.
All of the papers contained in this thesis address the topic of population economics, especially in relation to labor markets. The first chapter, Introduction, gives an overview of the papers discussed in this thesis. In the second chapter, Age and Gender Differences in Job Opportunities, job opportunities for older workers are analyzed. Newly-employed women and men who are older than the age of 55 are more limited in their occupational choices than younger women and men. Different measures of segregation such as the Duncan Index and Hutchens Index show unequal distribution of jobs over age. Older women in particular face the highest segregation. Several years of the IAB Employment Sample are used in the analysis. In the third chapter, Explaining Age and Gender Differences in Employment Rates: A Labor Supply Side Perspective, the labor supply of older individuals is analyzed. The comparison of reservation wages and entry wages shows age- and gender-specific differences. Nonemployed individuals at the age of 55 and older have the highest reservation wages. Reservation wages for females are always higher than those for males. Entry wages increase with age for males, but not for females. Furthermore, the job satisfaction of women decreases with age while satisfaction with leisure tends to increase. This may explain why employment rates for females are lower than for males. The German Socio-Economic Panel (GSOEP) data is used in the paper. In the forth chapter, Somewhere over the Rainbow: Sexual Orientation Discrimination in Germany, sexual orientation-based differences in income are analyzed. Although Germany has an anti-discrimination law that has explicitly prohibited discrimination on the basis of sexual orientation since 2006, there are significant income differences for gay men and lesbian women. While gay men have an income discount of 5 to 6 percent relative to married heterosexual men, lesbian women have an income premium of 9 to 10 percent relative to heterosexual married women. These differences within the gender types can be explained partially by selection into specific occupations and sectors. One wave of the German Mikrozensus data is used in the analysis. The fifth chapter, A Note on Happiness in Eastern Europe, is no more related to Germany, but takes an international position. Estimations on life satisfaction show typical results, such as a u-shaped effect in relation to age. Marriage and a good state of health have positive effects on life satisfaction or utility, while individual unemployment has a negative effect. Several years of the European Values Study (EVS) and the World Value Survey (WSV) are used in the paper. The thesis is finished by a final chapter, Conclusion
Due to the financial markets disturbances of 2007/2008, a considerable number of financial intermediaries such as banks, credit institutions and asset management companies noticed substantial liquidity shortages, difficulties to refinance their operations as a result of a drying out of appropriate refinancing sources, and withdrawals of deposits by consumers. These turbulences in the financial markets forced governments and central banks to increase liquidity provisions to ensure a sufficient aggregate liquidity of the financial industry. Furthermore, policy-makers decided on bailouts of banks or on supporting financial intermediaries by governmental warranties or liquidity provisions to avoid a substantial number of insolvencies of banks and other financial institutions that may have rapidly deteriorated the global financial industry. In the aftermath of the crisis, politicians and economists discussed these decisions controversially because interventions by governments and central banks appear to have a deep impact on the global economy particularly in the financial industry. Moreover, legislative and regulatory authorities decided on increasing their vigilance, particularly with focus on principal-agent problems within certain sectors of the financial industry. A considerable amount of recent research papers has focused on the dynamics of liquidity shortages that suggest the recent crisis being related to both an increasing funding liquidity risk and an emerging market liquidity risk. Self-amplifying interdependencies appear to connect these two dimensions of liquidity risk that during the period 2007 to 2008 have led to the contagion effects in the global financial industry. Only little research work so far has provided evidence from the financial crisis in 2007/2008 while focusing on the German financial industry. Thus, my doctoral dissertation covers three research papers that address the occurrence of substantial liquidity risk and default probability within the German financial industry over the course of the financial crisis of 2007/2008. My first publication co-authored with Daniel Schmidt, Leuphana University of Lüneburg, entitled ‘Consumer reaction to tumbling funds - Evidence from retail fund outflows during the financial crisis 2007/2008’ focuses on funding liquidity risk of German retail funds. Contrary to the findings reported in some of the extant literature, our study indicates that over the past few years a change in investors’ behavior patterns means that investment decisions are made at short notice, and that shares are redeemed in a discriminatory manner when funds perform poorly. By using data assembled from 1672 retail funds in Germany over the period March 2008 to April 2010, we are able to show that in general, both the prior fund performance and prior net redemptions have a statistically significant influence on fund outflows. Moreover, there are indications that in recent crises situations that have resulted in the withdrawal of shares investors react fast to market signals. My second research paper entitled ‘Leveraging and risk-taking within the German banking system: Evidence from the financial crisis in 2007 and 2008’ examines the risk-taking attitudes of distinguishable German banking sectors. This study intends to examine whether the German banking system displays pro-cyclical behavior during 2000 to 2011, and to what extent specific sectors of the German banking system show significant balance sheet operations to increase their leverage during years of booming asset prices. The results of this study demonstrate that different sectors of the German banking system did operate their business more or less pro-cyclical. It also provides empirical evidence that certain banking sectors did favor refinancing their assets by short-term borrowing in the interbank market to increase their leverage during periods of extraordinary high returns in financial markets. Moreover, this study shows that banks, which operate above average leverages, tend to report a high volatility of return on assets and low distances-to-default. Finally, my third paper entitled ‘Are private banks the better banks? An insight into the ownership structure and risk-taking attitudes of German banks.’, and co-authored with Thomas Wein, Leuphana University of Lüneburg, tries to enlighten the influence of the different principal-agent relationships on the risk-taking attitudes of German banks. In this study, we propose our hypothesis that the distinguishable principal-agent relationships of German banks are significantly influencing the risk-taking attitudes of bank managers. Particularly, we intend to substantiate the theory that banks owned by dispersed shareholders or federal state authorities face a higher relevance of principal-agent problems than other banking sectors due to a missing ability to monitor bank managers. Our results underline that these problems appear to mislead bank managers showing an unreasonable risk-taking behavior. In a first stage, we rely on a theoretical model explaining that from the bank owners’ viewpoint three factors of the principal-agent relationships are determining the probability of choosing the optimal portfolio of risky assets. These factors cover the ability to control bank managers, the risk pooling capabilities of bank owners and bank managers, and the incentives of seeking high returns. To support our hypothesis we apply an empirical study to the distances-to-default of different German banking sectors. This demonstrates that risk-taking attitudes of banks are closely related to banks’ ownership. Consequently, our findings offer evidence, that legislative and regulatory authorities should increase their vigilance in terms of principal-agent problems within certain sectors of the banking industry.
Nongovernmental organisations often criticize the working conditions at foreign suppliers – especially those in Asia and Latin America – of Western brands. In response, many brands have established codes of conduct in order to set binding social standards for their suppliers. Audits are conducted to monitor their implementation; however, substantial improvement of labour conditions has not been achieved. Therefore, brands are increasingly shifting their efforts towards building the capacity of their suppliers themselves to enhance the implementation of social standards. The creation of participative organisation structures that involve workers in decision-making processes regarding working conditions is often a focus of such novel training programmes. In light of these developments, this study will examine if a positive relationship exists between worker participation initiated by management and the improvement of working conditions in factories. In the theoretical part of the study, motivational and cognitive models as well as aspects of power-sharing and decision-making processes are used to examine the influence of participation on working conditions. Moreover, requirements for successful participation structures are developed. The Western discourse on influence mechanisms is complemented by political, economic, legal and cultural conditions in China related to participation and the implementation of social standards. The case study in this dissertation is based on research at seven garment factories in China which took part in the public-private-partnership project „Worldwide Enhancement of Social Quality“ initiated by the German retailer Tchibo GmbH and the Gesellschaft für Internationale Zusammenarbeit, a German federal enterprise for international cooperation in the field of sustainable development. The goal of the three-year project was to initiate participative dialogue structures and to provide technical knowledge regarding the implementation of social standards in 40 factories in China, Bangladesh and Thailand. In order to examine the influence of worker participation in the Chinese facilities, a quantitative survey of 390 workers and 70 worker representatives, as well as interviews with 15 managers, nine project members and one representative from the International Labour Organisation China were conducted. The research results indicate that worker involvement contributes to the improvement of the economic and social performance of factories. In particular, the rise in trust between management and the workforce, and the inclusion of workers’ valuable input contributed to the positive change. In order to make full use of the potential of participation, workers’ and managers’ motivation, key competences for participation, training activities as well as time resources are of importance. China is undergoing a period of transformation. Although until now no independent unions are allowed in China, employee involvement offers the opportunity for workers to become part of decision-making processes in the factories, thereby supporting democratisation tendencies in the country.
Algae-bacteria-based biotechnology has received more and more attention in recent years, especially in the subtropical and tropical regions, as an alternative method of conventional multistep wastewater treatment processes. Moreover, the algal biomass generated during wastewater treatment is regarded as a sustainable bioresource which could be used for producing biofuel, agricultural fertilizers or animal feeds. Although this technology is attractive, a number of obstacles need to be solved before large-scale applications. The main purposes of this work are to find more effective biomass harvesting strategies and develop high-effective algal-bacterial systems to improve wastewater treatment performance, biomass generation rate and biomass settleability. A wastewater-borne algal-bacterial culture, cultivated and trained through alternate mixing and non-mixing strategy, was used to treat pretreated municipal wastewater. After one month cultivation and training, the acclimatized algal-bacterial system showed high carbon and nutrient removal capacity and good settleability within 20 minutes of sedimentation. Algal biomass uptake was the main removal mechanism of nitrogen and phosphorus. The biomass productivity, nitrogen and phosphorus accumulation in biomass during the wastewater treatment process were investigated. The characterization of the microbial consortium composition in the enriched algal-bacterial system provided new insights in this research field. Aerobic activated sludge which already showed good settleability was used as bacterial inoculum to enhance the wastewater treatment performance and biomass settleability of algal-bacterial culture. The influence of different algae and sludge inoculum ratios on the treatment efficiency and biomass settleability was investigated. There was no significant effect of the inoculation ratios on the chemical oxygen demand (COD) removal. But algae/sludge inoculum ratio of 5 showed the best nitrogen and phosphorus removal efficiencies (91.0 ± 7.0% and 93.5 ± 2.5%, respectively) within 10 days. Furthermore, 16S rDNA gene analysis showed that the bacterial communities were varying with different algae and sludge inoculation ratios and some specific bacteria species were enriched during the operation. Four commonly used and high-potential microalgae species including one cyanobacteria (Phormidium sp.) and three green microalgae species (Chlamydomonas reinhardtii, Chlorella vulgaris and Scenedesmus rubescens) were cultivated and trained through alternate mixing and non-mixing strategy for tertiary municipal wastewater treatment. After one month of cultivation, the four microalgae species were compared in terms of biomass settleability, nutrient removal rates and biomass productivity. The three green microalgae showed good settleability within 1 h sedimentation and had higher biomass generation rates (above 6 g/m2/d). The nutrient removal efficiencies were 99% for the four selected microalgae species but within different retention time, resulting in 3.66 ± 0.17, 6.39 ± 0.20, 4.39 ± 0.06 and 4.31 ± 0.18 mg N/l/d (N removal rate) and 0.56 ± 0.07, 0.89 ± 0.05, 0.76 ± 0.09 and 0.60 ± 0.05 mg P/l/d (P removal rate) for Phormidium sp., Chlamydomonas reinhardtii, Chlorella vulgaris and Scenedesmus rubescens, respectively. A mixed algal culture composed of three selected high-effective green microalgae (Chlamydomonas reinhardtii, Chlorella vulgaris and Scenedesmus rubescens) was used for tertiary municipal wastewater treatment. The key biotic factor (algal inoculum concentration) and abiotic factors such as illumination cycle, mixing velocity and nutrient strength were studied. Based on the nitrogen and phosphorus balance, it was found that assimilation into algal biomass was the main removal mechanism.
The challenges of sustainable development have spurred the complexity of management reality, unveiling considerable risks and opportunities for companies. The past twenty years of development in management science and practice have refined the understanding of the linkages between corporate success and sustainability aspects of business. Nevertheless, numerous management tools and concepts have been criticised for failing to contribute to improved sustainability performance. Management accounting is an indispensable system for generating, preparing and providing information for recognising decision situations and informing decisions. Building on the relevance of information, sustainability accounting has received considerable attention in the past decade. Related research has emphasised the contribution of sustainability accounting to tackling sustainability challenges in specific settings. A systematic investigation of the role of sustainability accounting is virtually non-existent to date. To overcome this limitation and provide an insight into the practice of sustainability accounting and its role in sustainability management and ultimately in corporate success, this doctoral thesis approaches the question How does sustainability accounting contribute to improved information management and management control? The direct contribution is two-fold. First, a number of decision situations are explicated. Examples for such decision situations include utilising certain types of information for specific decisions, engaging various functions in different ways, etc. Making a decision within these decision situations was observed to contribute to achieving corporate goals. Second, the overarching view on the results reveals an interesting pattern. It is the existence of this pattern that supports the view that sustainability accounting can help companies in the pursuit of improved sustainability performance and (thereby) corporate success. The findings enable both practitioners and researchers gain an insight into how sustainability accounting can be deployed so that the company’s limited resources are focused on the crucial decisions in information management and management control. Subsequent recommendations are supported by up-to-date examples. The nature and the scope of the research constituting this doctoral thesis also highlight the path for future research to expand and refine the propositions made herein.