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

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  • Stefan Schaltegger
  • Roger L. Burritt

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.

Suggested Citation

  • Stefan Schaltegger & Roger L. Burritt, 2006. "Corporate sustainability accounting: a nightmare or a dream coming true?," Business Strategy and the Environment, Wiley Blackwell, vol. 15(5), pages 293-295, September.
    • Handle: RePEc:bla:bstrat:v:15:y:2006:i:5:p:293-295
    DOI: 10.1002/bse.537
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    References listed on IDEAS

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    1. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
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    1. Vasilii Erokhin & Dmitry Endovitsky & Alexey Bobryshev & Natalia Kulagina & Anna Ivolga, 2019. "Management Accounting Change as a Sustainable Economic Development Strategy during Pre-Recession and Recession Periods: Evidence from Russia," Sustainability, MDPI, vol. 11(11), pages 1-23, June.
    2. Michael Kühnen & Samanthi Silva & Janpeter Beckmann & Ulrike Eberle & Rüdiger Hahn & Christoph Hermann & Stefan Schaltegger & Marianne Schmid, 2019. "Contributions to the sustainable development goals in life cycle sustainability assessment: Insights from the Handprint research project," Sustainability Nexus Forum, Springer, vol. 27(1), pages 65-82, March.
    3. A.D. Nuwan Gunarathne & Ki‐Hoon Lee & Pubudu K. Hitigala Kaluarachchilage, 2021. "Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 825-839, February.
    4. Matthias S. Fifka & Maria Drabble, 2012. "Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland," Business Strategy and the Environment, Wiley Blackwell, vol. 21(7), pages 455-474, November.
    5. Christian Felber & Vanessa Campos & Joan R. Sanchis, 2019. "The Common Good Balance Sheet, an Adequate Tool to Capture Non-Financials?," Sustainability, MDPI, vol. 11(14), pages 1-23, July.
    6. Neungruthai Nickie Petcharat & Joseph M. Mula, 2012. "Towards a conceptual design for environmental and social cost identification and measurement system," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 34-54, June.
    7. F. Birkin & A. Cashman & S. C. L. Koh & Z. Liu, 2009. "New sustainable business models in China," Business Strategy and the Environment, Wiley Blackwell, vol. 18(1), pages 64-77, January.

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