Sustainability management is a prime topic for multinational corporations. Achieving ambitious sustainability goals, however, is affected by how employees use sustainability information within their decision-making. Little is yet known about the use of sustainability information at multinational corporations. This study therefore empirically addresses this gap and elaborates the main influencing factors of sustainability information use. The findings have important implications for researchers and practitioners such as top executives, sustainability managers and management accountants at multinational corporations.

Daniel Gayk studied Business Administration at the University of Münster (Germany), NHH Bergen (Norway) and Hanken School of Economics (Finland). He worked as a research assistant for the Chair of International Accounting at the University of Münster.