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Title
Abstract
Key Takeaways
Introduction
Objectives of Sustainability Accounting
Literature Review
Future Directions for Sustainability Accounting
Conclusion
References
FAQs
All Topics
Business and Management
Accounting

Sustainability Accounting

Profile image of Dr Peterson K OziliDr Peterson K Ozili

2021, Social Science Research Network

https://doi.org/10.2139/SSRN.3803384
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Abstract

This paper discusses sustainability accounting. Sustainability accounting is the contribution of accounting to sustainable development. Sustainability accounting has grown in importance in many countries. This paper highlights the motivation for sustainability accounting, the definition of sustainability accounting, the objectives of sustainability accounting and the tools of sustainability accounting. Some directions for further research are offered.

Key takeaways
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  1. Sustainability accounting integrates social, environmental, and economic facets into organizational activities.
  2. The paper defines sustainability accounting as vital for promoting sustainable development.
  3. Objectives include preparing accounts on societal interactions and disclosing financial/non-financial performance.
  4. Legislative and stakeholder pressures drive the adoption of sustainability accounting practices.
  5. Tools like Triple-P reporting and the Global Reporting Initiative enhance sustainability transparency.

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Special Issue on Sustainability Accounting
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References (43)

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FAQs

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What are the main objectives of sustainability accounting?add

The paper identifies three objectives: preparing accounts on social and environmental interactions, disclosing performance information, and extending traditional financial accounting to include monetized impacts.

How does sustainability accounting address greenwashing concerns?add

Sustainability accounting provides a transparent framework that reports actual sustainability actions, reducing misleading claims. This mitigates the risk of organizations marketing themselves as environmentally friendly without tangible efforts.

What tools are recognized for effective sustainability accounting?add

Key tools include Corporate Sustainability Reporting, Triple-P Reporting, and the Global Reporting Initiative (GRI), enabling comparable environmental and social reporting to financial data.

What limitations exist within the current sustainability accounting practices?add

Sustainability accounting mainly focuses on disclosure rather than providing the necessary financial resources for significant ESG contributions. Consequently, financially constrained organizations may present below-benchmark ESG performance.

What is the debate surrounding sustainability accounting standards?add

There is ongoing discussion on whether to develop a standalone sustainability reporting standard or to enhance existing accounting standards, with factors like cost and political economy influencing the approach.

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Purpose-The purpose of this study is two folded. In one hand it intends to provide an overview of the historical formation and development of the scientific field of sustainability accounting, starting from the history of it's predecessor disciplines. To this end the history of accountancy is examined first, followed by the development of the idea of sustainability. Then the birth and advances of sustainability accounting are presented. The secondary goal of this research is to define the future perspectives of sustainability accounting, derived from it's origins. Methodology-This study is a historical literature review, employing an interpretative and synthesising approach by a recombination of works done in the field. The possible sources of the research drawn into comparison are books, peer-reviewed journals, conference proceedings and papers, dissertations and thesises. The final selection put a high emphasis on peer-reviewed journals as evaluated sources. Findings-The analysis reveals, that accountancy and the idea of sustainability have a long history and clearly defined definitions, while sustainability accounting is yet to be demarcated from other scientifical fields. There is not one universally accepted definition of sustainability accounting to day, also it's taxonomic placement and mandatory components are yet to be agreed on. Along with the absence of a uniform definition, opinions (and definitions) similarly concur on the three main factors of sustainability accounting, which are environmental, social and economical factors (see also as three bottom line, or TBL). Besides, researches can be grouped in two main directions: a theoretical direction, emphasizing accountability, contribution to sustainability and steps leading to sustainability (strategic) and another, consisting mainly of applicable management tools (eg. measurements, information system, reporting). Conclusion-Based upon the analyisis, there are similar characteristics in the various definitons of sustainability accounting, yet it is still an inhomogeneous, multi directional and constantly evolving field of research. Until today the most known standards were laid down with Gray's Sustainability Accounting Principles (2002) and Lambertons sustainability accounting framework (2005). We concluded to a definition of sustainability accounting as the following: Sustainability accounting is primarly a practice of measuring, analyzing and reporting on social and environmental impacts of companies, as well as on their economical sustainability, and secondarily It is also a set of principles and guidelines for the implementation of environmental awareness and social justice into the economical viewpoint. The lack of quicker development in sustainability accounting research for the last decade is likely a product of the crisis of 2009. Citing Gray "there is little or no prospect of widespread, systematic reporting by corporations without a major regulatory initiative" and to solve the crisis and to handle it's consequences must have had a priority above all, which included sustainability problems. The latest steps taken by the EU will most likely promote development. Presumably, the combination between practical needs and the work of theoretical authors will eventually lead to the development of a more crystallized and widely accepted sustainability accounting discipline on the long run, as much as it happened in the history of accountancy, with the urging need for sustainability as the accelerator of the process.

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