To read this content please select one of the options below:

Sustainability accounting and reporting: fad or trend?

Roger L. Burritt (Centre for Accounting, Governance and Sustainability (CAGS), School of Commerce, University of South Australia, Adelaide, Australia)
Stefan Schaltegger (Center for Sustainability Management (CSM), Leuphana University Lüneburg, Lüneburg, Germany)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 21 September 2010

36396

Abstract

Purpose

The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting.

Design/methodology/approach

The paper is a review of recent literature in sustainability accounting.

Findings

Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making.

Originality/value

The paper is a systematic review of recent research developments in sustainability accounting.

Keywords

Citation

Burritt, R.L. and Schaltegger, S. (2010), "Sustainability accounting and reporting: fad or trend?", Accounting, Auditing & Accountability Journal, Vol. 23 No. 7, pp. 829-846. https://doi.org/10.1108/09513571011080144

Publisher

:

Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

Related articles