Accounting for the sustainable corporation
Birkin, Frank and Woodward, David (1997) Accounting for the sustainable corporation. Environmental Management and Health, 8, (2), 67-72. (doi:10.1108/09566169710166557).
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Presents a framework and methodology of accounting for the sustainable corporation which has the familiar accounting objectives of assessing and reporting corporate performance but that is where the similarities end. Instead of conceiving of the corporation in economic terms, this account is based on the principles of sustainable development and the information needs of both economic and non-economic stakeholders. A new concept of the corporation is achieved by the integration of existing environmental engineering and ecological techniques with economic considerations. In this way, managerial horizons and responsibilities are widened and important communication channels are opened between key disciplines, public and private authorities and a range of communities. The account does not measure in absolute terms the sustainable development that a corporation has attained but provides a comparative mechanism so that corporations may assess their sustainable development in relation to other corporations.
|Digital Object Identifier (DOI):||doi:10.1108/09566169710166557|
|Keywords:||accounting, ecology, environment, stakeholders, sustainable development|
|Subjects:||H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
|Divisions:||University Structure - Pre August 2011 > School of Management
|Date Deposited:||15 Mar 2007|
|Last Modified:||06 Aug 2015 02:32|
|RDF:||RDF+N-Triples, RDF+N3, RDF+XML, Browse.|
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