TY - JOUR

T1 - Sustainability Accounting for Companies

T2 - Catchphrase or Decision Support for Business Leaders?

AU - Schaltegger, Stefan

AU - Burritt, Roger

PY - 2010/10

Y1 - 2010/10

N2 - " Sustainability accounting" and related terms are being used with greater frequency 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. The paper reviews the literature on sustainability accounting from an information management perspective and distinguishes different interpretations of sustainability accounting.

AB - " Sustainability accounting" and related terms are being used with greater frequency 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. The paper reviews the literature on sustainability accounting from an information management perspective and distinguishes different interpretations of sustainability accounting.

KW - Sustainability sciences, Management & Economics

KW - Corporate responsibility

KW - Corporate sustainability

KW - Environmental accounting

KW - Sustainability

KW - Sustainability accounting

KW - Triple bottom line accounting

UR - http://www.scopus.com/inward/record.url?scp=77956463638&partnerID=8YFLogxK

U2 - 10.1016/j.jwb.2009.08.002

DO - 10.1016/j.jwb.2009.08.002

M3 - Journal articles

VL - 45

SP - 375

EP - 384

JO - Journal of World Business

JF - Journal of World Business

SN - 1090-9516

IS - 4

ER -