Sustainability Accounting and Reporting: Development, Linkages and Reflection: An Introduction
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Sustainability Accounting and Reporting. Hrsg. / Stefan Schaltegger; Martin Bennett; Roger Burritt. Dordrecht: Springer Science+Business Media, 2006. S. 1-33 (Eco-Efficiency in industry and science; Band 21).
Publikation: Beiträge in Sammelwerken › Kapitel › begutachtet
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TY - CHAP
T1 - Sustainability Accounting and Reporting: Development, Linkages and Reflection
T2 - An Introduction
AU - Schaltegger, Stefan
AU - Bennett, Martin
AU - Burritt, Roger
PY - 2006
Y1 - 2006
N2 - 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.
AB - 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.
KW - Sustainability sciences, Management & Economics
KW - Nachhaltige Entwicklung
KW - Unternehmen
KW - Management Accounting
KW - Global Reporting Initiative
KW - Sustainability
KW - Sustainability Reporting
KW - Sustainability Performance
KW - Triple Bottom Line
UR - http://www.scopus.com/inward/record.url?scp=77957042236&partnerID=8YFLogxK
UR - https://www.mendeley.com/catalogue/db96da73-0e16-3e17-9c70-c4d0e722f8f3/
U2 - 10.1007/978-1-4020-4974-3_1
DO - 10.1007/978-1-4020-4974-3_1
M3 - Chapter
SN - 978-1-4020-4079-5
SN - 978-1-4020-4973-6
T3 - Eco-Efficiency in industry and science
SP - 1
EP - 33
BT - Sustainability Accounting and Reporting
A2 - Schaltegger, Stefan
A2 - Bennett, Martin
A2 - Burritt, Roger
PB - Springer Science+Business Media
CY - Dordrecht
ER -