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Sustainability accounting for companies: Catchphrase or decision support for business leaders?

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  • Schaltegger, Stefan
  • Burritt, Roger L.

Abstract

"Sustainability accounting" and related terms are being used with greater frequency at academic conferences and in corporate practice. This raises the question of the relationship between accounting and sustainability and the role of accounting for sustainability, as well as what could be understood by sustainability accounting. The paper reviews the literature on sustainability accounting from an information management perspective and distinguishes different interpretations of sustainability accounting.

Suggested Citation

  • Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, vol. 45(4), pages 375-384, October.
    • Handle: RePEc:eee:worbus:v:45:y:2010:i:4:p:375-384
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    References listed on IDEAS

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