Sustainability Accounting

Peterson Ozili

A chapter in Managing Risk and Decision Making in Times of Economic Distress, Part A, 2022, vol. 108A, pp 171-180 from Emerald Group Publishing Limited

Abstract: Purpose:This chapter offers a conceptual contribution to the development of sustainability accounting. Sustainability accounting is the contribution of accounting to sustainable development. Sustainability accounting has grown in importance in many countries. Methodology:This chapter uses discourse analysis to analyse sustainability at the conceptual level. Findings:This chapter highlights the motivation for sustainability accounting, the definition of sustainability accounting, the objectives of sustainability accounting and the tools of sustainability accounting. The findings are significant in that they show that sustainability accounting can provide a reporting framework that allows organisations to commit significant resources to promote continuing sustainability in the interest of society and the environment. Originality:This chapter considers sustainability accounting as the contribution of accounting to sustainable development.

Keywords: Sustainability accounting; sustainability; accounting; sustainability reporting; sustainability development; society; environment; M41; M42; M48; Q01 (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... 9-37592022000108A039
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

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:eme:csefzz:s1569-37592022000108a039

DOI: 10.1108/S1569-37592022000108A039

Access Statistics for this chapter

More chapters in Contemporary Studies in Economic and Financial Analysis from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().