Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting

Stefan Schaltegger

Journal of Accounting & Organizational Change, 2020, vol. 16, issue 4, 613-619

Abstract: Purpose - The purpose of this study is to identify sources of epidemics and deduct conclusions for management, accounting and reporting. Design/methodology/approach - Review of scientific literature on epidemics; conceptualization. Findings - Three key sources and paths of zoonotic diseases are distinguished and conclusions drawn for organizational change and accounting. Research limitations/implications - Accounting for ecosystems and ecosystem management needs to receive more attention in research and practice to combat key sources of epidemics and pandemics. Social implications - To reduce the likelihood of future pandemics the paths of epidemics development need to be broken. Originality/value - Conceptual systematization of key sources of epidemics and pandemics; concluding management, accounting and reporting consequences.

Keywords: Sustainability reporting; Sustainability accounting; Ecosystems; Sustainability management; Covid-19; Paths of epidemics (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-08-2020-0117

DOI: 10.1108/JAOC-08-2020-0117

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