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Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies

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  • María Luisa Pajuelo Moreno

    (Financial Economy and Accounting Department, Faculty of Business and Tourism Studies, University of Extremadura, Avenida de la Universidad, s/n, 06071, Cáceres, Extremadura, Spain)

Abstract

Because the issue of sustainability presents urgent problems crucial to the future of mankind, there has been serious discussion of the role accounting should play. In this context, a new line of research, still at a relatively unexplored, embryonic stage, has arisen, which tries to establish measurement of business sustainability and so compensate for the lack of information currently existing about the net impact of the company’s activity. Full Cost Accounting could allow sustainability to be translated into the language of business, together with analysis and comparison of its progress, so it might be the most appropriate vehicle for more participatory, democratic accounting, with greater dialogue, giving the accountant a much more active role, this being necessary in order to generalize the research, development and use. To analyze the current situation, a survey of 192 Spanish companies was carried out to obtain at first hand the perception of strategic positioning adopted with regard to Sustainable Development, measurement of the contribution of business activity to its achievement and the rendering of accounts carried out.

Suggested Citation

  • María Luisa Pajuelo Moreno, 2013. "Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies," Sustainability, MDPI, vol. 5(6), pages 1-32, May.
    • Handle: RePEc:gam:jsusta:v:5:y:2013:i:6:p:2389-2420:d:26156
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    References listed on IDEAS

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    Cited by:

    1. Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer, 2018. "Corporate reporting and accounting for externalities," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 497-522, July.

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