Sustainability Accounting
Publikation: Beiträge in Sammelwerken › Lexikonbeiträge › Forschung
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Encyclopedia of Corporate Social Responsibility. Hrsg. / Samuel O. Idowu; Nicolas Capaldi; Liangrong Zu; Ananda Das Gupta. Heidelberg, New York: Springer, 2013. S. 2363-2370.
Publikation: Beiträge in Sammelwerken › Lexikonbeiträge › Forschung
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TY - CHAP
T1 - Sustainability Accounting
AU - Zvezdov, Dimitar
AU - Schaltegger, Stefan
PY - 2013
Y1 - 2013
N2 - Sustainability accounting entails systems, methods, and processes of creating sustainability information for transparency, accountability, and decision making purposes. This includes the identification of relevant sustainability issues of the company, the definition of indicators and measures, data collection, overall performance tracking and measurement, as well as the communication with to internal and external information recipients.The main understanding of the phenomenon in literature includes: (1) an empty buzzword blurring the debate (critical, Marxist-lead view), (2) an overarching measurement and information management concept for the calculation of a single corporate sustainability measure (technocratic view), and (3) an umbrella term bringing together different environmental and social accounting approaches for the purpose of addressing sustainability...
AB - Sustainability accounting entails systems, methods, and processes of creating sustainability information for transparency, accountability, and decision making purposes. This includes the identification of relevant sustainability issues of the company, the definition of indicators and measures, data collection, overall performance tracking and measurement, as well as the communication with to internal and external information recipients.The main understanding of the phenomenon in literature includes: (1) an empty buzzword blurring the debate (critical, Marxist-lead view), (2) an overarching measurement and information management concept for the calculation of a single corporate sustainability measure (technocratic view), and (3) an umbrella term bringing together different environmental and social accounting approaches for the purpose of addressing sustainability...
KW - Sustainability sciences, Management & Economics
U2 - 10.1007/978-3-642-28036-8_743
DO - 10.1007/978-3-642-28036-8_743
M3 - Articles for encyclopedia
SN - 978-3-642-28035-1
SP - 2363
EP - 2370
BT - Encyclopedia of Corporate Social Responsibility
A2 - Idowu, Samuel O.
A2 - Capaldi, Nicolas
A2 - Zu, Liangrong
A2 - Das Gupta, Ananda
PB - Springer
CY - Heidelberg, New York
ER -