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Was treibt Nachhaltigkeitsaccounting?

Social and Environmental Accountability JournalIn 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.“

Lesen Sie hier die komplette Review.