Accounting for Sustainability - Strategies and Arguments of Global Challenges
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Pages: | 31 : 42 |
Abstract: |
Given the current changes in the business environment, as a result of awareness of sustainable responsibility, it is necessary to develop new reporting models, both in accounting theory and in practice, evoking the beginning of a repositioning to highlight the social importance of accounting. The complexity of sustainability issues and the means considered as an 'integrating factor' needed to address them, this article lies in a transdisciplinary debate that validates the requirement for a new accounting model. It is intended to lead to progressive decision-making and accountability models to build a key link between the entity and all stakeholders (investors, customers, suppliers, corporate governance agencies, employees and other groups): called sustainability accounting. |
JEL classification: | Q56 |