Development of Sustainability Accounting Standards

Ayşe Yiğit Şakar () and Ayşe Atılgan Sarıdoğan ()
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AyÅŸe YiÄŸit Åžakar: Istanbul Arel University
Ayşe Atılgan Sarıdoğan: Istanbul Arel University

Eurasian Business & Economics Journal, 2016, vol. 01, issue 01, 43-52

Abstract: Sustainable development covers economic, social and environmental dimensions of human welfare. Nowadays, firms, governments and global society care about more than ever on sustainability issues, such as global warming, environmental pollution, life quality, income distribution differences, in short, better social, economic and environmental system. One of the most important elements of the sustainability is better sustainable accounting all the activities in the value chain management. Main aim of this study is to analyse the development process of sustainability accounting and sustainability accounting standards in order to contribute sustainable economic development by improving accounting standards.

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eas:buseco:v:01:y:2016:i:01:p:43-52

DOI: 10.17740/eas.econ.2016-MSEMP-6

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