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Sustainability accounting and reporting: fad or trend?

  • Roger L. Burritt
  • Stefan Schaltegger
Registered author(s):

    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.

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    File URL: http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=23&issue=7&articleid=1885820&show=abstract
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    Article provided by Emerald Group Publishing in its journal Accounting, Auditing & Accountability Journal.

    Volume (Year): 23 (2010)
    Issue (Month): 7 (September)
    Pages: 829-846

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    Handle: RePEc:eme:aaajpp:v:23:y:2010:i:7:p:829-846
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    1. World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808, March.
    2. 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.
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    4. 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.
    5. 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.
    6. M. R. Mathews, 2001. "Rejoinder: Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 379-382.
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    13. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(1), pages 118-143, January.
    14. Carol A. Adams & Carlos Larrinaga-González, 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, April.
    15. 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.
    16. 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.
    17. Güler Aras & David Crowther, 2009. "Corporate Sustainability Reporting: A Study in Disingenuity?," Journal of Business Ethics, Springer, vol. 87(1), pages 279-288, April.
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