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

Author

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  • Schaltegger, Stefan
  • Burritt, Roger L.

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.

Suggested Citation

  • Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, vol. 45(4), pages 375-384, October.
  • Handle: RePEc:eee:worbus:v:45:y:2010:i:4:p:375-384
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    References listed on IDEAS

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    8. 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.
    9. 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.
    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.
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    13. 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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    Citations

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    Cited by:

    1. Wagner, Marcus, 2015. "A European perspective on country moderation effects: Environmental management systems and sustainability-related human resource benefits," Journal of World Business, Elsevier, vol. 50(2), pages 379-388.
    2. Stefan Schaltegger & Roger Burritt & Dimitar Zvezdov & Jacob Hörisch & Joanne Tingey-Holyoak, 2015. "Management Roles and Sustainability Information. Exploring Corporate Practice," Australian Accounting Review, CPA Australia, vol. 25(4), pages 328-345, December.
    3. repec:gam:jsusta:v:10:y:2018:i:2:p:560-:d:132904 is not listed on IDEAS
    4. repec:spr:jmgtco:v:28:y:2017:i:2:d:10.1007_s00187-016-0239-0 is not listed on IDEAS
    5. repec:eee:ijoais:v:23:y:2016:i:c:p:28-44 is not listed on IDEAS
    6. repec:cbu:jrnlec:y:2017:v:4:p:66-73 is not listed on IDEAS
    7. repec:gam:jsusta:v:10:y:2018:i:1:p:232-:d:127412 is not listed on IDEAS
    8. repec:kap:jbuset:v:143:y:2017:i:1:d:10.1007_s10551-015-2760-8 is not listed on IDEAS
    9. Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
    10. 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.
    11. repec:gam:jsusta:v:9:y:2017:i:6:p:1072-:d:102010 is not listed on IDEAS
    12. Martina Sukitsch & Sabrina Engert & Rupert J. Baumgartner, 2015. "The Implementation of Corporate Sustainability in the European Automotive Industry: An Analysis of Sustainability Reports," Sustainability, MDPI, Open Access Journal, vol. 7(9), pages 1-28, August.

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