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Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting

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  • Stefan Schaltegger

Abstract

Purpose - The purpose of this study is to identify sources of epidemics and deduct conclusions for management, accounting and reporting. Design/methodology/approach - Review of scientific literature on epidemics; conceptualization. Findings - Three key sources and paths of zoonotic diseases are distinguished and conclusions drawn for organizational change and accounting. Research limitations/implications - Accounting for ecosystems and ecosystem management needs to receive more attention in research and practice to combat key sources of epidemics and pandemics. Social implications - To reduce the likelihood of future pandemics the paths of epidemics development need to be broken. Originality/value - Conceptual systematization of key sources of epidemics and pandemics; concluding management, accounting and reporting consequences.

Suggested Citation

  • Stefan Schaltegger, 2020. "Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 16(4), pages 613-619, November.
    • Handle: RePEc:eme:jaocpp:jaoc-08-2020-0117
    DOI: 10.1108/JAOC-08-2020-0117
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    Citations

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    Cited by:

    1. Roger L. Burritt & Stefan Schaltegger & Katherine Leanne Christ, 2023. "Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective," Australian Accounting Review, CPA Australia, vol. 33(4), pages 336-351, December.
    2. Maurizio Comoli & Patrizia Tettamanzi & Michael Murgolo, 2023. "Accounting for ‘ESG’ under Disruptions: A Systematic Literature Network Analysis," Sustainability, MDPI, vol. 15(8), pages 1-32, April.

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