Sustainability accounting for companies: Catchphrase or decision support for business leaders?

被引：206
|
作者：
Schaltegger, Stefan [1 ]
Burritt, Roger L. [2 ]
机构：
[1] Leuphana Univ Lueneburg, CSM, D-21335 Luneburg, Germany
[2] Univ S Australia, Sch Commerce, Ctr Accounting Governance & Sustainabil, Adelaide, SA 5000, Australia
来源：
JOURNAL OF WORLD BUSINESS | 2010年 / 45卷 / 04期
关键词：
Sustainability; Sustainabiliry accounting; Corporate sustainability; Corporate responsibility; Environmental accounting; Triple bottom line accounting; FAIR VALUE; MANAGEMENT; ACCOUNTABILITY; RESPONSIBILITY;
D O I：
10.1016/j.jwb.2009.08.002
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
"Sustainability accounting" and related terms are being used with greater frequency 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. The paper reviews the literature on sustainability accounting from an information management perspective and distinguishes different interpretations of sustainability accounting. (C) 2009 Elsevier Inc. All rights reserved.
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页码：375 / 384
页数：10
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