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...

Companies are key contributors to economic, environmental and social wellbeing. Corporate activities pervade the present and are likely to be critical in the future, so that corporate sustainability is necessary for long-term sustainable development of the economy and society. In this context,...

In the recent past "sustainability accounting" and related terms (such as "sustainability management accounting" and "sustainability financial accounting" are being used with greater frequently at academic conferences and in corporate practice. This raises the question of the relationship...

Reporting and external corporate communications play an important role in corporate sustainability. As well as economic reasons, the vision of sustainable development also emphasizes the importance of corporate sustainability reporting. On the one hand, companies depend on a supply of resources...

Sustainability performance management is a newly emerging term in the debate about business and corporate social responsibility. It aims at addressing the social, environmental and economic (performance) aspects of corporate management in general, and of corporate sustainability management in...