Sustainability Accounting

Abstract

Purpose: This chapter offers a conceptual contribution to the development of sustainability accounting. Sustainability accounting is the contribution of accounting to sustainable development. Sustainability accounting has grown in importance in many countries.

Methodology: This chapter uses discourse analysis to analyse sustainability at the conceptual level.

Findings: This chapter highlights the motivation for sustainability accounting, the definition of sustainability accounting, the objectives of sustainability accounting and the tools of sustainability accounting. The findings are significant in that they show that sustainability accounting can provide a reporting framework that allows organisations to commit significant resources to promote continuing sustainability in the interest of society and the environment.

Originality: This chapter considers sustainability accounting as the contribution of accounting to sustainable development.

Citation

Ozili, P.K. (2022), "Sustainability Accounting", Grima, S., Özen, E. and Romānova, I. (Ed.) Managing Risk and Decision Making in Times of Economic Distress, Part A (Contemporary Studies in Economic and Financial Analysis, Vol. 108A), Emerald Publishing Limited, Leeds, pp. 171-180. https://doi.org/10.1108/S1569-37592022000108A039