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Corporate sustainability accounting: a nightmare or a dream coming true?
Author(s) -
Schaltegger Stefan,
Burritt Roger L.
Publication year - 2006
Publication title -
business strategy and the environment
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.123
H-Index - 105
eISSN - 1099-0836
pISSN - 0964-4733
DOI - 10.1002/bse.537
Subject(s) - sustainability , corporate sustainability , stakeholder , dream , accounting , business , corporate governance , sustainability organizations , sustainability reporting , economics , management , finance , psychology , ecology , neuroscience , biology
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.