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Innovating Corporate Accounting and Reporting for Sustainability – Attributes and Challenges

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  • Igor Álvarez Etxeberria
  • Eduardo Ortas
  • Stefan Schaltegger
  • Stefan Schaltegger
  • Igor Álvarez Etxeberria
  • Eduardo Ortas

Abstract

The environmental and social impacts of companies and their processes, products and supply chains are a widespread concern. At the same time, such impacts provide opportunities for firms to engage in sustainability practices, to transform their businesses or to start new ventures contributing to sustainable development. In this context, innovation can be an important supportive vehicle for developing corporate sustainability management and accounting practices to effectively contribute to sustainable development. Based on the six attributes proposed by Baregheh et al. ( ) to characterise innovations, this paper discusses what innovation in accounting for sustainability may encompass. Although significant efforts have been made, a reorientation and more research are needed to develop corporate accounting approaches to address environmental and social challenges more effectively. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

Suggested Citation

  • Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Stefan Schaltegger & Igor Álvarez Etxeberria & Eduardo Ortas, 2017. "Innovating Corporate Accounting and Reporting for Sustainability – Attributes and Challenges," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 113-122, March.
    • Handle: RePEc:wly:sustdv:v:25:y:2017:i:2:p:113-122
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