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 -