Corporate Sustainability Accounting: A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders
Research output: Contributions to collected editions/works › Chapter › peer-review
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Corporate Sustainability Accounting : A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders. / Schaltegger, Stefan; Burritt, Roger.
Sustainability accounting and reporting. ed. / Stefan Schaltegger; Martin Bennett; Roger Burritt. Dordrecht : Springer Science+Business Media, 2006. p. 37-59 (Eco-Efficiency in industry and science; Vol. 21).Research output: Contributions to collected editions/works › Chapter › peer-review
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RIS
TY - CHAP
T1 - Corporate Sustainability Accounting
T2 - A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders
AU - Schaltegger, Stefan
AU - Burritt, Roger
PY - 2006
Y1 - 2006
N2 - In the recent past "sustainability accounting" and related terms (such as "sustainability management accounting" and "sustainability financial accounting") are being used with greater frequently 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. This contribution reviews the literature on the corporation and sustainability accounting and distinguishes between different views when dealing with this topic. In addition, different approaches towards the further development of sustainability accounting are discussed.
AB - In the recent past "sustainability accounting" and related terms (such as "sustainability management accounting" and "sustainability financial accounting") are being used with greater frequently 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. This contribution reviews the literature on the corporation and sustainability accounting and distinguishes between different views when dealing with this topic. In addition, different approaches towards the further development of sustainability accounting are discussed.
KW - Sustainability sciences, Management & Economics
KW - Nachhaltige Entwicklung
KW - Unternehmen
KW - Management Accounting
KW - Corporate Sustainability
KW - Sustainability Issue
KW - Sustainability Reporting
KW - Financial Accounting
KW - Sustainability Performance
UR - http://www.scopus.com/inward/record.url?scp=77956461255&partnerID=8YFLogxK
UR - https://www.mendeley.com/catalogue/22b0e4a3-20d9-30a7-b096-d37d46d25b0c/
U2 - 10.1007/978-1-4020-4974-3_2
DO - 10.1007/978-1-4020-4974-3_2
M3 - Chapter
SN - 978-1-4020-4079-5
SN - 978-1-4020-4973-6
T3 - Eco-Efficiency in industry and science
SP - 37
EP - 59
BT - Sustainability accounting and reporting
A2 - Schaltegger, Stefan
A2 - Bennett, Martin
A2 - Burritt, Roger
PB - Springer Science+Business Media
CY - Dordrecht
ER -