Innovating Corporate Accounting and Reporting for Sustainability: Attributes and Challenges

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The environmental and social impacts of companies and their processes, products and supply chains are a widespread concern. At the same time, such impacts provide opportunities for firms to engage in sustainability practices, to transform their businesses or to start new ventures contributing to sustainable development. In this context, innovation can be an important supportive vehicle for developing corporate sustainability management and accounting practices to effectively contribute to sustainable development. Based on the six attributes proposed by Baregheh et al. () to characterise innovations, this paper discusses what innovation in accounting for sustainability may encompass. Although significant efforts have been made, a reorientation and more research are needed to develop corporate accounting approaches to address environmental and social challenges more effectively.

Original languageEnglish
JournalSustainable Development
Issue number2
Pages (from-to)113-122
Number of pages10
Publication statusPublished - 01.03.2017