Managing What Matters: Integrating Impact Measurement into Corporate Sustainability Management

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review


Measuring and managing impacts can support companies in demonstrating their contribution to the sustainable development goals. However, there is a risk that firms will not manage to implement impact measurement and management effectively, leading to both dissatisfaction with existing tools and criticism of corporate sustainability management practices. Temmes uses the concept of decoupling to explain how it is possible for firms to maintain organizational structures that are legitimating and formal, despite activities differing in daily practice. She discusses three commonly occurring decoupling effects in sustainability management, pressure-policy decoupling, policy-practice decoupling, and means-ends decoupling, and makes recommendations on which types of tools may help overcome such decoupling for improved sustainability management.
Original languageEnglish
Title of host publicationBusiness and the Sustainable Development Goals
Subtitle of host publicationMeasuring and Managing Corporate Impacts
EditorsNorma Schönherr, André Martinuzzi
ISBN (Electronic)978-3-030-16810-0
ISBN (Print)978-3-030-16809-4
Publication statusPublished - 2019
MoE publication typeA3 Part of a book or another research book


  • sustainability management
  • management systems
  • pressure-policy decoupling
  • policy-practice decoupling
  • means-ends decoupling


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