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Green Accounting for Corporate Sustainability

Author

Listed:
  • Bettina Hódi Hernádi

    (University of Miskolc)

Abstract

Today, corporate sustainability is one of the greatest challenges facing companies. Therefore, this study aims to show how accounting, as the language of business and the source of information, can meet the criteria of sustainability. This article starts out by analysing the different approaches to corporate sustainability, then it proposes the reinterpretation of the most important accounting principle, the ‘going concern’ principle. In the following section it outlines the characteristics of accounting from the point of view of sustainability. Finally, it proposes ways of transforming green accounting, both in name and content, into sustainability accounting.

Suggested Citation

  • Bettina Hódi Hernádi, 2012. "Green Accounting for Corporate Sustainability," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 8(02), pages 23-30.
    • Handle: RePEc:mic:tmpjrn:v:8:y:2012:i:02:p:23-30
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    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2012/02/TMP_2012_02_04_Hodi_Hernadi.pdf
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    References listed on IDEAS

    as
    1. Mehenna Yakhou & Vernon P. Dorweiler, 2004. "Environmental accounting: an essential component of business strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 13(2), pages 65-77, March.
    2. Rob Gray, 2006. "Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?," Accounting and Business Research, Taylor & Francis Journals, vol. 36(S1), pages 65-88.
    3. 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.
    4. Thomas Dyllick & Kai Hockerts, 2002. "Beyond the business case for corporate sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 11(2), pages 130-141, March.
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    Cited by:

    1. Mustafa KIRLI & Sibel Aybarc BURSALIOGLU, 2016. "Conceptual Development of Ecological Accounting in Business Administration," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 11-18.

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    More about this item

    Keywords

    corporate sustainability; the;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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