The societal vision of sustainable development changes both the context of businesses and expectations that management should contribute to solving sustainability problems beyond organizational boundaries. Companies are influenced by macro-level developments such as new environmental regulations and by meso-level context such as social industry standards and guidelines. At the same time, companies are expected to contribute to sustainability transformations of markets at the meso-level and to solving grand sustainability problems at the macro-level such as the greenhouse effect. These developments increase and change sustainability information needs of managers and management accounting. This paper provides a systematic literature review of how sustainability management accounting (SMA) addresses links with the organization's contexts and contributions to sustainability transformations beyond organizational boundaries. The analysis questions the conventional assumption of an internal scope for SMA. It recognises this as a problematic constricting assumption in the literature and, instead, proposes a multi-level Context, Action-formation and Transformative contributions (CAT) framework for further development of SMA.

中文翻译：

---

企业可持续发展管理会计和可持续发展的多层次联系——系统回顾

可持续发展的社会愿景改变了企业的背景以及管理层应有助于解决组织边界之外的可持续发展问题的期望。公司受到宏观层面的发展（如新的环境法规）和中观层面的影响（如社会行业标准和指南）。与此同时，公司有望在中观层面为市场的可持续性转型做出贡献，并在宏观层面解决重大的可持续性问题，如温室效应。这些发展增加并改变了管理者和管理会计对可持续性信息的需求。本文对可持续发展管理会计 (SMA) 如何处理与组织的联系进行了系统的文献综述。s 背景和对超越组织边界的可持续性转型的贡献。该分析质疑 SMA 内部范围的传统假设。它认为这是文献中存在问题的限制性假设，而是提出了一个多层次的上下文、行动形成和变革性贡献 (CAT) 框架，以进一步发展 SMA。