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Sustainability accounting and reporting: fad or trend?

Author

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  • Roger L. Burritt
  • Stefan Schaltegger

Abstract

Purpose - The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design/methodology/approach - The paper is a review of recent literature in sustainability accounting. Findings - Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making. Originality/value - The paper is a systematic review of recent research developments in sustainability accounting.

Suggested Citation

  • Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 829-846, September.
  • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:7:p:829-846
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    References listed on IDEAS

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    16. Pablo Archel & Javier Husillos & Carlos Larrinaga & Crawford Spence, 2009. "Social disclosure, legitimacy theory and the role of the state," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(8), pages 1284-1307, October.
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    Cited by:

    1. repec:spr:jbecon:v:88:y:2018:i:1:d:10.1007_s11573-017-0869-1 is not listed on IDEAS
    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:jes:wpaper:y:2012:v:4:p:100-109 is not listed on IDEAS
    4. repec:gam:jsusta:v:8:y:2016:i:3:p:276:d:65900 is not listed on IDEAS
    5. Nathalie Crutzen, 2013. "Corporate Sustainability, Strategy And Accounting Controls: An Exploration Of Corporate Practices," Post-Print hal-00997955, HAL.
    6. repec:kap:jbuset:v:147:y:2018:i:2:d:10.1007_s10551-015-2938-0 is not listed on IDEAS
    7. Fernando Gómez-Bezares & Wojciech Przychodzen & Justyna Przychodzen, 2016. "Corporate Sustainability and Shareholder Wealth—Evidence from British Companies and Lessons from the Crisis," Sustainability, MDPI, Open Access Journal, vol. 8(3), pages 1-22, March.
    8. Mihaela Ungureanu, 2012. "Challenges Of External Financial Audit Against The Managerial Fraud," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 25-31, November.
    9. Mihaela Ungureanu, 2012. "Integration Of Green Accounting Into Romanian Accounting System," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(1), pages 100-109, March.
    10. M. Guerci & Giovanni Radaelli & Elena Siletti & Stefano Cirella & A. Rami Shani, 2015. "The Impact of Human Resource Management Practices and Corporate Sustainability on Organizational Ethical Climates: An Employee Perspective," Journal of Business Ethics, Springer, vol. 126(2), pages 325-342, January.
    11. repec:spr:jmgtco:v:28:y:2017:i:2:d:10.1007_s00187-016-0239-0 is not listed on IDEAS
    12. Pier Luigi Marchini & Luca Fornaciari, 2016. "The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 65-96.
    13. Jaroslava Hyršlová & Marie Kubáňková, 2015. "Corporate sustainability-related reporting - a brief history and perspectives," Ekonomika a Management, University of Economics, Prague, vol. 2015(3).
    14. repec:gam:jsusta:v:10:y:2018:i:1:p:275-:d:128081 is not listed on IDEAS
    15. Nathalie Crutzen, 2013. "Corporate Sustainability, Strategy And Accounting Controls: An Exploration Of Corporate Practices," Post-Print hal-00996790, HAL.
    16. Lino Cinquini & Emilio Passetti & Andrea Tenucci, 2016. "La sostenibilità ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 15-32.
    17. Gyula Fülöp & Bettina Hódi Hernádi, 2013. "Quality Improvement in Accounting," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 9(02), pages 41-51.
    18. Irina Santiago-Brown & Andrew Metcalfe & Cate Jerram & Cassandra Collins, 2015. "Sustainability Assessment in Wine-Grape Growing in the New World: Economic, Environmental, and Social Indicators for Agricultural Businesses," Sustainability, MDPI, Open Access Journal, vol. 7(7), pages 1-27, June.
    19. repec:eee:spacre:v:18:y:2015:i:1:p:44-54 is not listed on IDEAS
    20. Manuel Pedro Rodríguez Bolívar & Andrés Navarro Galera & Laura Alcaide Muñoz & María Deseada López Subires, 2016. "Analyzing Forces to the Financial Contribution of Local Governments to Sustainable Development," Sustainability, MDPI, Open Access Journal, vol. 8(9), pages 1-18, September.
    21. Kim Ceulemans & Rodrigo Lozano & María del Mar Alonso-Almeida, 2015. "Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability," Sustainability, MDPI, Open Access Journal, vol. 7(7), pages 1-23, July.

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