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Sustainability accounting—a brief history and conceptual framework

Citations

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Cited by:

  1. Leire San-Jose & Ana Beraza & Jose Luis Retolaza, 2019. "Understanding Cash Sharing: A Sustainability Model," IJFS, MDPI, vol. 7(1), pages 1-20, March.
  2. Annalisa Baldissera, 2023. "Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2385-2405, September.
  3. Sorina Geanina Stanescu & Ion Cucui & Constantin Aurelian Ionescu & Liliana Paschia & Mihaela Denisa Coman & Nicoleta Luminiţa Gudanescu Nicolau & Marilena Carmen Uzlau & Mihaela Leasa Lixandru, 2021. "Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems," IJERPH, MDPI, vol. 18(4), pages 1-21, February.
  4. Herwig Buchholz & Thomas Eberle & Manfred Klevesath & Alexandra Jürgens & Douglas Beal & Alexander Baic & Joanna Radeke, 2020. "Forward Thinking for Sustainable Business Value: A New Method for Impact Valuation," Sustainability, MDPI, vol. 12(20), pages 1-16, October.
  5. Christofer Skaar & Annik Magerholm Fet, 2012. "Accountability in the Value Chain: From Environmental Product Declaration (EPD) to CSR Product Declaration," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(4), pages 228-239, July.
  6. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
  7. Francesco Rosati & Roberta Costa & Armando Calabrese & Esben Rahbek Gjerdrum Pedersen, 2018. "Employee attitudes towards corporate social responsibility: a study on gender, age and educational level differences," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1306-1319, November.
  8. Patrícia Quesado & Rui Silva & Helena Costa Oliveira, 2024. "Management Control Systems and Sustainability: A Bibliometric Analysis," Sustainability, MDPI, vol. 16(12), pages 1-19, June.
  9. Meipry Amelia & Yvonne Augustine Sudibyo, 2023. "The effect of environmental awareness, the role of accountants, and sustainable development on climate change," Technium Social Sciences Journal, Technium Science, vol. 39(1), pages 716-729, January.
  10. Daniel Zdolšek & Sabina Taškar Beloglavec, 2023. "Sustainability Reporting Ecosystem: A Once-in-a-Lifetime Overhaul during the COVID-19 Pandemic," Sustainability, MDPI, vol. 15(9), pages 1-22, April.
  11. Quang Linh Huynh & Van Kha Nguyen, 2025. "Stakeholder Engagement in Digital Marketing and Environmental Management," Sustainability, MDPI, vol. 17(20), pages 1-24, October.
  12. Brown, Paul & Ly, Tuan & Pham, Hannah & Sivabalan, Prabhu, 2020. "Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors," The British Accounting Review, Elsevier, vol. 52(2).
  13. Cecilia Haskins, 2007. "A Systems Engineering Framework for Eco–Industrial Park Formation," Systems Engineering, John Wiley & Sons, vol. 10(1), pages 83-97, March.
  14. Friedrich, Jan & Kunkel, Tessa, 2025. "Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 102(C).
  15. Aurelio Tommasetti & Riccardo Mussari & Gennaro Maione & Daniela Sorrentino, 2020. "Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?," Sustainability, MDPI, vol. 12(5), pages 1-19, March.
  16. So-Jin Yu & Jin-Sung Rha, 2021. "Research Trends in Accounting Fraud Using Network Analysis," Sustainability, MDPI, vol. 13(10), pages 1-26, May.
  17. Elda Du Toit, 2024. "Thirty Years of Sustainability Reporting: Insights, Gaps and an Agenda for Future Research Through a Systematic Literature Review," Sustainability, MDPI, vol. 16(23), pages 1-33, December.
  18. Victor Counillon & Eléonore Disse, 2024. "Re-founding organizational ontology for sustainability: the role of ecological accounting as a bridge between scientific and practical knowledge," Post-Print hal-04639877, HAL.
  19. Marilena ZUCA, 2023. "Non-Financial Reporting - A Crucial Component In Assesing The Global Performance Of The Economic Sustainability Of The Entity," Journal of Information Systems & Operations Management, Romanian-American University, vol. 17(2), pages 212-232, December.
  20. Viktorija Varaniūtė & Ineta Žičkutė & Akvilė Žandaravičiūtė, 2022. "The Changing Role of Management Accounting in Product Development: Directions to Digitalization, Sustainability, and Circularity," Sustainability, MDPI, vol. 14(8), pages 1-17, April.
  21. Seoki Lee & Jihwan Yeon & Hyoung J. Song, 2023. "Current status and future perspective of the link of corporate social responsibility–corporate financial performance in the tourism and hospitality industry," Tourism Economics, , vol. 29(7), pages 1703-1735, November.
  22. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
  23. Valeriu Brabete & Mirela Sichigea & Daniel Cîrciumaru & Daniel Goagără, 2024. "Bibliometric Mapping of the Relationships Between Accounting, Professional Accountants, and Sustainability Issues," Sustainability, MDPI, vol. 16(21), pages 1-34, October.
  24. Beata Zyznarska-Dworczak, 2020. "Sustainability Accounting—Cognitive and Conceptual Approach," Sustainability, MDPI, vol. 12(23), pages 1-24, November.
  25. Chan, Hing Kai & Wang, Xiaojun & Raffoni, Anna, 2014. "An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting," The British Accounting Review, Elsevier, vol. 46(4), pages 344-360.
  26. Dolores Gallardo-Vázquez & José Antonio Folgado-Fernández & Francisco Hipólito-Ojalvo & Luis Enrique Valdez-Juárez, 2020. "Social Responsibility Attitudes and Behaviors’ Influence on University Students’ Satisfaction," Social Sciences, MDPI, vol. 9(2), pages 1-21, January.
  27. Yining Zhou & Geoff Lamberton & Michael B. Charles, 2023. "An Explanatory Model of Materiality in Sustainability Accounting: Integrating Accountability and Stakeholder Heterogeneity," Sustainability, MDPI, vol. 15(3), pages 1-22, February.
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