Sustainability accounting and reporting: fad or trend?
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.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 23 (2010)
Issue (Month): 7 (September)
|Contact details of provider:|| Web page: http://www.emeraldinsight.com|
|Order Information:|| Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK|
Web: http://emeraldgrouppublishing.com/products/journals/journals.htm?id=aaaj Email:
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- René Orij, 2010. "Corporate social disclosures in the context of national cultures and stakeholder theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 868-889, September.
- Max Baker, 2010. "Re-conceiving managerial capture," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 847-867, September.
- Jan Bebbington & Carlos Larrinaga-Gonzalez, 2008. "Carbon Trading: Accounting and Reporting Issues," European Accounting Review, Taylor & Francis Journals, vol. 17(4), pages 697-717.
- M. R. Mathews, 2001. "Rejoinder: Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 379-382.
- Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
- Aldónio Ferreira, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(7), pages 920-948, September.
- World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808.
- Carol A. Adams, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 333-355, June.
- Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
- Jan Bebbington, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(4), pages 588-625, May.
- 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.
- Gabel H. Landis & Sinclair-Desgagne Bernard, 1993. "Managerial Incentives and Environmental Compliance," Journal of Environmental Economics and Management, Elsevier, vol. 24(3), pages 229-240, May.
- Ilinitch, Anne Y. & Soderstrom, Naomi S. & E. Thomas, Tom, 1998. "Measuring corporate environmental performance," Journal of Accounting and Public Policy, Elsevier, vol. 17(4-5), pages 383-408.
- 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.
- Güler Aras & David Crowther, 2009. "Corporate Sustainability Reporting: A Study in Disingenuity?," Journal of Business Ethics, Springer, vol. 87(1), pages 279-288, April.
- Arrow, Kenneth J, 1977. "Extended Sympathy and the Possibility of Social Choice," American Economic Review, American Economic Association, vol. 67(1), pages 219-225, February.
- Pablo Archel, 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.
- Carol A. Adams, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(1), pages 118-143, January.
When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:23:y:2010:i:7:p:829-846. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Virginia Chapman)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.