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Corporate sustainability accounting: a nightmare or a dream coming true?

Stefan Schaltegger and Roger L. Burritt

Business Strategy and the Environment, 2006, vol. 15, issue 5, 293-295

Abstract: 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. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.

Date: 2006
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