Sustainability Accounting

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Sustainability accounting entails systems, methods, and processes of creating sustainability information for transparency, accountability, and decision making purposes. This includes the identification of relevant sustainability issues of the company, the definition of indicators and measures, data collection, overall performance tracking and measurement, as well as the communication with to internal and external information recipients.

The main understanding of the phenomenon in literature includes: (1) an empty buzzword blurring the debate (critical, Marxist-lead view), (2) an overarching measurement and information management concept for the calculation of a single corporate sustainability measure (technocratic view), and (3) an umbrella term bringing together different environmental and social accounting approaches for the purpose of addressing sustainability...
Original languageEnglish
Title of host publicationEncyclopedia of Corporate Social Responsibility
EditorsSamuel O. Idowu, Nicolas Capaldi, Liangrong Zu, Ananda Das Gupta
Number of pages8
Place of PublicationHeidelberg, New York
PublisherSpringer
Publication date2013
Pages2363-2370
ISBN (print)978-3-642-28035-1
ISBN (electronic)978-3-642-28036-8
DOIs
Publication statusPublished - 2013