In ihrem Artikel “Sustainability Accounting and Reporting: Fad or Trend?” diskutieren Prof. Roger Burritt und Prof. Stefan Schaltegger zwei Perspektiven zum Nachhaltigkeitsaccounting und -reporting. Im „Social and Environmental Accountability Journal“ erscheint nun eine Review von Anna Young, University of Sydney.
Anna Young schreibt in ihrer Review: “Burritt and Schaltegger’s review of the extant sustainability accounting and reporting literature presents two opposing, yet important, perspectives and makes some attempt to resolve these differing views.”
Weiter heißt es: „The ﬁrst view outlined by Burritt and Schaltegger is the ‘critical approach’, which maintains that sustainability accounting and reporting is a ‘fad’ that will fade over time. […] The second approach is a more managerial focused view, which suggests sustainability accounting and reporting provide tools to measure and manage areas outside traditional ﬁnancial accounting and assist decision-making by internal and external stakeholders.“