Corporate Sustainability Accounting: A Nightmare or a Dream Coming True?
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In: Business Strategy and the Environment, Vol. 15, No. 5, 09.2006, p. 293-295.
Research output: Journal contributions › Journal articles › Research
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RIS
TY - JOUR
T1 - Corporate Sustainability Accounting
T2 - A Nightmare or a Dream Coming True?
AU - Schaltegger, Stefan
AU - Burritt, Roger L.
N1 - Literaturverz. S. 295
PY - 2006/9
Y1 - 2006/9
N2 - Corporate sustainability accounting reflects the need to draw managers into debates and actions about corporate sustainability. Four different views of the term can be discerned: a voguish buzzword; a broad umbrella term; a single monetary measure and a pragmatic decision support tool. It is argued that two paths towards the further development of sustainability accounting seem to be available - top down and stakeholder driven.
AB - Corporate sustainability accounting reflects the need to draw managers into debates and actions about corporate sustainability. Four different views of the term can be discerned: a voguish buzzword; a broad umbrella term; a single monetary measure and a pragmatic decision support tool. It is argued that two paths towards the further development of sustainability accounting seem to be available - top down and stakeholder driven.
KW - Sustainability sciences, Management & Economics
KW - Accounting
KW - Corporate sustainability
KW - Information management
KW - Sustainability accounting
KW - Sustainability management
UR - http://www.scopus.com/inward/record.url?scp=33749394238&partnerID=8YFLogxK
UR - https://www.mendeley.com/catalogue/0637edab-9fcd-33a7-9c81-d6ce4f3fc505/
U2 - 10.1002/bse.537
DO - 10.1002/bse.537
M3 - Journal articles
VL - 15
SP - 293
EP - 295
JO - Business Strategy and the Environment
JF - Business Strategy and the Environment
SN - 0964-4733
IS - 5
ER -