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Sustainability Accounting

In: Managing Risk and Decision Making in Times of Economic Distress, Part A

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  • Peterson K. Ozili

Abstract

Purpose:This chapter offers a conceptual contribution to the development of sustainability accounting. Sustainability accounting is the contribution of accounting to sustainable development. Sustainability accounting has grown in importance in many countries. Methodology:This chapter uses discourse analysis to analyse sustainability at the conceptual level. Findings:This chapter highlights the motivation for sustainability accounting, the definition of sustainability accounting, the objectives of sustainability accounting and the tools of sustainability accounting. The findings are significant in that they show that sustainability accounting can provide a reporting framework that allows organisations to commit significant resources to promote continuing sustainability in the interest of society and the environment. Originality:This chapter considers sustainability accounting as the contribution of accounting to sustainable development.

Suggested Citation

  • Peterson K. Ozili, 2022. "Sustainability Accounting," Contemporary Studies in Economic and Financial Analysis, in: Managing Risk and Decision Making in Times of Economic Distress, Part A, volume 108, pages 171-180, Emerald Group Publishing Limited.
    • Handle: RePEc:eme:csefzz:s1569-37592022000108a039
    DOI: 10.1108/S1569-37592022000108A039
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    More about this item

    Keywords

    Sustainability accounting; sustainability; accounting; sustainability reporting; sustainability development; society; environment; M41; M42; M48; Q01;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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