Innovating Corporate Accounting and Reporting for Sustainability: Attributes and Challenges
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In: Sustainable Development, Vol. 25, No. 2, 01.03.2017, p. 113-122.
Research output: Journal contributions › Journal articles › Research › peer-review
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TY - JOUR
T1 - Innovating Corporate Accounting and Reporting for Sustainability
T2 - Attributes and Challenges
AU - Schaltegger, Stefan
AU - Álvarez-Etxeberria, Igor
AU - Ortas, Eduardo
PY - 2017/3/1
Y1 - 2017/3/1
N2 - 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.
AB - 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.
KW - Sustainability sciences, Management & Economics
KW - innovation
KW - accounting for sustainability
KW - corporate sustainability
KW - planetary boundaries
KW - social and environmental accounting
UR - http://www.scopus.com/inward/record.url?scp=85017127432&partnerID=8YFLogxK
U2 - 10.1002/sd.1666
DO - 10.1002/sd.1666
M3 - Journal articles
VL - 25
SP - 113
EP - 122
JO - Sustainable Development
JF - Sustainable Development
SN - 0968-0802
IS - 2
ER -