Sustainability Accounting and Reporting: Development, Linkages and Reflection: An Introduction

Publikation: Beiträge in SammelwerkenKapitelbegutachtet

Authors

Companies are key contributors to economic, environmental and social wellbeing. Corporate activities pervade the present and are likely to be critical in the future, so that corporate sustainability is necessary for long-term sustainable development of the economy and society. In this context, sustainability accounting and reporting which serve the collection, analysis and communication of corporate sustainability information become crucial triggers for management towards corporate sustainability. If corporate sustainability is seen as being the result of management attempts to address sustainability challenges, then it makes sense to discuss and define sustainability accounting and reporting on the basis of the challenges embedded in the sustainability triangle and addressed by cornerstone publications. This chapter concludes with a discussion of the link between accounting and reporting and the question of whether reporting is, or should be, driven by accounting, or conversely whether accounting is or should be driven by reporting.

OriginalspracheEnglisch
TitelSustainability Accounting and Reporting
HerausgeberStefan Schaltegger, Martin Bennett, Roger Burritt
Anzahl der Seiten33
ErscheinungsortDordrecht
VerlagSpringer Science+Business Media
Erscheinungsdatum2006
Seiten1-33
ISBN (Print)978-1-4020-4079-5, 978-1-4020-4973-6
ISBN (elektronisch)978-1-4020-4974-3
DOIs
PublikationsstatusErschienen - 2006

Zugehörige Projekte

  • Accounting Information and the Accounting Function in Sustainability Management

    Projekt: Forschung

  • Environmental Management Accounting for small and medium-sized Enterprises in South-East Asia (EMA-SEA)

    Projekt: Transfer (FuE-Projekt)

DOI

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