Green Accounting for Corporate Sustainability

Bettina Hódi Hernádi (vgtbetti@uni-miskolc.hu)
Additional contact information
Bettina Hódi Hernádi: University of Miskolc

Theory Methodology Practice (TMP), 2012, vol. 8, issue 02, 23-30

Abstract: Today, corporate sustainability is one of the greatest challenges facing companies. Therefore, this study aims to show how accounting, as the language of business and the source of information, can meet the criteria of sustainability. This article starts out by analysing the different approaches to corporate sustainability, then it proposes the reinterpretation of the most important accounting principle, the ‘going concern’ principle. In the following section it outlines the characteristics of accounting from the point of view of sustainability. Finally, it proposes ways of transforming green accounting, both in name and content, into sustainability accounting.

Keywords: corporate sustainability; the (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://tmp.gtk.uni-miskolc.hu/volumes/2012/02/TMP_2012_02_04_Hodi_Hernadi.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mic:tmpjrn:v:8:y:2012:i:02:p:23-30

Access Statistics for this article

Theory Methodology Practice (TMP) is currently edited by Zoltan Bartha

More articles in Theory Methodology Practice (TMP) from Faculty of Economics, University of Miskolc Contact information at EDIRC.
Bibliographic data for series maintained by (szvlates@uni-miskolc.hu).