Sustainability accounting and reporting: fad or trend?
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 21 September 2010
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