Green Accounting for Corporate Sustainability
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.
Volume (Year): 8 (2012)
Issue (Month): 02 ()
|Contact details of provider:|| Web page: http://www.gtk.uni-miskolc.hu/Email: |
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:mic:tmpjrn:v:8:y:2012:i:02:p:23-30. 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: ()
If references are entirely missing, you can add them using this form.