TY - CHAP

T1 - Corporate Sustainability Accounting

T2 - A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders

AU - Schaltegger, Stefan

AU - Burritt, Roger

PY - 2006

Y1 - 2006

N2 - In the recent past "sustainability accounting" and related terms (such as "sustainability management accounting" and "sustainability financial accounting") are being used with greater frequently at academic conferences and in corporate practice. This raises the question of the relationship between accounting and sustainability and the role of accounting for sustainability, as well as what could be understood by sustainability accounting. This contribution reviews the literature on the corporation and sustainability accounting and distinguishes between different views when dealing with this topic. In addition, different approaches towards the further development of sustainability accounting are discussed.

AB - In the recent past "sustainability accounting" and related terms (such as "sustainability management accounting" and "sustainability financial accounting") are being used with greater frequently at academic conferences and in corporate practice. This raises the question of the relationship between accounting and sustainability and the role of accounting for sustainability, as well as what could be understood by sustainability accounting. This contribution reviews the literature on the corporation and sustainability accounting and distinguishes between different views when dealing with this topic. In addition, different approaches towards the further development of sustainability accounting are discussed.

KW - Sustainability sciences, Management & Economics

KW - Nachhaltige Entwicklung

KW - Unternehmen

KW - Management Accounting

KW - Corporate Sustainability

KW - Sustainability Issue

KW - Sustainability Reporting

KW - Financial Accounting

KW - Sustainability Performance

UR - http://www.scopus.com/inward/record.url?scp=77956461255&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/22b0e4a3-20d9-30a7-b096-d37d46d25b0c/

U2 - 10.1007/978-1-4020-4974-3_2

DO - 10.1007/978-1-4020-4974-3_2

M3 - Chapter

SN - 978-1-4020-4079-5

SN - 978-1-4020-4973-6

T3 - Eco-Efficiency in industry and science

SP - 37

EP - 59

BT - Sustainability accounting and reporting

A2 - Schaltegger, Stefan

A2 - Bennett, Martin

A2 - Burritt, Roger

PB - Springer Science+Business Media

CY - Dordrecht

ER -