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Sustainability accounting for companies: Catchphrase or decision support for business leaders?

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  • Schaltegger, Stefan
  • Burritt, Roger L.
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    Abstract

    "Sustainability accounting" and related terms are being used with greater frequency at academic conferences and in corporate practice. This raises the question of the relationship between accounting and sustainability and the role of accounting for sustainability, as well as what could be understood by sustainability accounting. The paper reviews the literature on sustainability accounting from an information management perspective and distinguishes different interpretations of sustainability accounting.

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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of World Business.

    Volume (Year): 45 (2010)
    Issue (Month): 4 (October)
    Pages: 375-384

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    Handle: RePEc:eee:worbus:v:45:y:2010:i:4:p:375-384

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    Related research

    Keywords: Sustainability Sustainability accounting Corporate sustainability Corporate responsibility Environmental accounting Triple bottom line accounting;

    References

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    1. D. Stone, Christopher, 1976. "Where the law ends: The social control of corporate behavior," Business Horizons, Elsevier, vol. 19(3), pages 84-87, June.
    2. Ian Ashman & Diana Winstanley, 2007. "For or Against Corporate Identity? Personification and the Problem of Moral Agency," Journal of Business Ethics, Springer, vol. 76(1), pages 83-95, November.
    3. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    4. Stefan Schaltegger & Marcus Wagner, 2006. "Integrative management of sustainability performance, measurement and reporting," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 3(1), pages 1-19.
    5. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
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    7. Spencer Banzhaf, H., 2005. "Green price indices," Journal of Environmental Economics and Management, Elsevier, vol. 49(2), pages 262-280, March.
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    9. R.H.Gray, 1994. "Corporate Reporting for Sustainable Development: Accounting for Sustainability in 2000AD," Environmental Values, White Horse Press, vol. 3(1), pages 17-45, February.
    10. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
    11. Isabelle Maignan & David A Ralston, 2002. "Corporate Social Responsibility in Europe and the U.S.: Insights from Businesses' Self-presentations," Journal of International Business Studies, Palgrave Macmillan, vol. 33(3), pages 497-514, September.
    12. M. R. Mathews, 2001. "Rejoinder: Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 379-382.
    13. Salzmann, Oliver & Ionescu-somers, Aileen & Steger, Ulrich, 2005. "The Business Case for Corporate Sustainability:: Literature Review and Research Options," European Management Journal, Elsevier, vol. 23(1), pages 27-36, February.
    14. Lehman, Glen, 1999. "Disclosing new worlds: a role for social and environmental accounting and auditing," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 217-241, April.
    15. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    16. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
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    Cited by:
    1. Hajnalka Ván, 2012. "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, State Audit Office of Hungary, vol. 57(4), pages 437-452.

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