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Purpose – This investigation aims to reframe the sizeable literature on barriers and drivers for energy efficiency measures and the phenomenon of the energy efficiency gap. We identified a gap between academic methods and industrial needs as well as a neglect of the cultural di-mension, despite its considerable impact. Based on this insight, the purpose of this paper is to integrate all of the various influences on industrial energy behavior previously identified in the literature in a refined energy cultures framework. Design/methodology/approach – This paper includes a systematic literature review of re-search in the field of energy management, energy efficiency, and cultural aspects within barri-ers and drivers of energy behavior. We selected and refined an existing energy cultures framework for the industrial context. To meet industrial needs, we applied an ontology map-ping of its core elements onto an international standard common for industrial energy man-agement practice. Findings – First, we present a refined framework for industrial energy cultures incorporating past barriers and drivers as factors. The framework enables an evaluation of attitude and be-havioral aspects, underlying technologies, organizational culture and actions related to energy as a system of interdependencies. Second, the factors are ranked based on number of appear-ances and empirical metadata. Economic aspects such as ‘Purchase, installment, and hidden costs’, ‘General investment and risk behavior’, and ‘Regulatory conditions’ are the highest ranked factors, but ‘Existing knowledge about EEM’, ‘Hierarchy approach: Top down’, and ‘Environmental concerns’ follow closely and represent cultural aspects which are still under-rated. Third, while illustrating a successful mapping onto a standardized process of continuous improvement, we also argue for heightened an academia-practice efforts. Social implications – Targeting the energy efficiency gap is an essential part of the sustainable development goals. The refined energy cultures framework allows for a better understanding of the industrial energy behaviors that are responsible for a significant share of a company’s success. The introduction of energy cultures serves as a starting point for future scholarly re-search within sustainability management accounting. Originality/value – The investigation combines existing research streams, their concepts, and their results about cultural aspects related to energy efficiency for both academics and practi-tioners. This review is the first to capture all of the various factors analyzed in academic litera-ture using the energy cultures framework as a basis. We add to the theoretical development of that framework with its application to the industrial context. This was identified as a gap. Its refinement helps to holistically understand barriers and drivers of industrial energy efficiency measures in order to support its practical implementation. |