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Hartwig, F., Kågström, J. & Fagerström, A. (2019). Make accounting relevant again: A conceptual model on how to include external effects in financial reports. In: : . Paper presented at ICBEFR 2019 : International Conference on Business, Economics and Finance Research, 15-16 augusti, 2019, Barcelona, Spain.
Open this publication in new window or tab >>Make accounting relevant again: A conceptual model on how to include external effects in financial reports
2019 (English)Conference paper, Oral presentation with published abstract (Refereed)
Keywords
Accounting, balance sheet, external effects, income statement, sustainability reporting
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-29567 (URN)
Conference
ICBEFR 2019 : International Conference on Business, Economics and Finance Research, 15-16 augusti, 2019, Barcelona, Spain
Available from: 2019-05-17 Created: 2019-05-17 Last updated: 2019-08-08Bibliographically approved
Hartwig, F., Kågström, J. & Fagerström, A. (2019). Sustainability Accounting for Externalities. Sustainability: The Journal of Record, 12(3), 158-162
Open this publication in new window or tab >>Sustainability Accounting for Externalities
2019 (English)In: Sustainability: The Journal of Record, ISSN 1937-0695, E-ISSN 1937-0709, Vol. 12, no 3, p. 158-162Article, review/survey (Refereed) Published
Abstract [en]

As companies' impacts on society receive increasing attention, higher expectations are placed on accounting systems to consider effects on internal and external stakeholders. With a broader sustainability perspective, impacts of external effects caused by companies' operations are made visible in financial reports. This article argues that externalities should be recognized in financial reports and proposes ways to extend traditional balance sheets and income statements with information on companies' environmental, social, and economic impacts on society.

Place, publisher, year, edition, pages
New Rochelle, NY, USA: Mary Ann Liebert, 2019
Keywords
Accounting, alternative balance sheet, alternative income statement, externalities, internalize, sustainability
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-30112 (URN)10.1089/sus.2019.0009 (DOI)2-s2.0-85068047399 (Scopus ID)
Available from: 2019-06-20 Created: 2019-06-20 Last updated: 2019-08-22Bibliographically approved
Hartwig, F., Fagerström, A. & Kågström, J. (2018). Redovisning av externaliteter - några reflektioner. Balans : tidskrift för redovisning och revision, 3, 25-28
Open this publication in new window or tab >>Redovisning av externaliteter - några reflektioner
2018 (Swedish)In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 3, p. 25-28Article in journal (Other academic) Published
Abstract [sv]

I takt med att företagens effekter på det omgivande samhället uppmärksammas ställs också högre krav på att redovisningen breddas. Med ett bredare hållbarhetsperspektiv kan värdet av de externa effekter som företagets verksamhet ger upphov till synliggöras i redovisningen. I den här artikeln ges ett tentativt förslag på hur det till den traditionella balans- och resultaträkningen går att addera värdet av företagets externa miljöeffekter och sociala effekter.

Keywords
Externaliteter, externa effekter, hållbarhet, redovisning, internalisering, sociala, miljömässiga
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-27638 (URN)
Available from: 2018-08-14 Created: 2018-08-14 Last updated: 2019-08-08Bibliographically approved
Fagerström, A., Cunningham, G. & Hartwig, F. (2018). Sustainable Enterprise Theory, SET: A Starting Point for Reporting Sustainable Business Values. In: : . Paper presented at ICBMA 2018 : 20th International Conference on Business Management and Accounting, 22-23 januari, 2018, Dubai, United Arabs Emirates.
Open this publication in new window or tab >>Sustainable Enterprise Theory, SET: A Starting Point for Reporting Sustainable Business Values
2018 (English)Conference paper, Oral presentation with published abstract (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-26151 (URN)
Conference
ICBMA 2018 : 20th International Conference on Business Management and Accounting, 22-23 januari, 2018, Dubai, United Arabs Emirates
Available from: 2018-02-13 Created: 2018-02-13 Last updated: 2018-03-13Bibliographically approved
Fagerström, A. & Cunningham, G. M. (Eds.). (2017). A good life for all: Essays on sustainability celebrating 60 years of making life better (1ed.). Mjölby: Atremi AB
Open this publication in new window or tab >>A good life for all: Essays on sustainability celebrating 60 years of making life better
2017 (English)Collection (editor) (Other academic)
Abstract [en]

For a better world now and in the future

For a world that sustains itself for genereations to come, the University of Gävle is an ambitious and development-oriented organization with a focus on sustainability now and in the future. Under the leadership of Dr. Maj-Britt Johansson, the University is creating a sustainable community. This book commemorates her efforts in hounour of her 60th birthday.

The ten essays here show the wide variety of sustainability activities under her leadership, not limited to ecological issues, includning science, social work, building design and contruction, and World Hertiage sites, along with a variety of other cutting-edge topics.

Place, publisher, year, edition, pages
Mjölby: Atremi AB, 2017. p. 187 Edition: 1
National Category
Economics and Business Environmental Sciences
Identifiers
urn:nbn:se:hig:diva-23597 (URN)978-91-7527-174-3 (ISBN)
Note

It is a real privilege to edit a book for Maj-Britt Johansson to commemorateher many years of making life better for all and the world more sustainable in many ways. Her leadership to promote the University of Gävle as a sustainable university is especially commendable as described in the first two essays.

Through her own accomplishments, she has brought rigour into the process of developing sustainability in her area of endeavour and has fostered that rigour at the University of Gävle. This leadership has led to a rigorous critical analysis of the science of sustainability research in the third essay. Under her leadership, the notion of sustainability has extended well beyond concern for the ecology and natural sciences. Two essays demonstrate the impact of social work on sustainable lives both in practice and in research.

The next essay demonstrates the crucial importance of building design and construction for sustainability, one of the major research areas of the University of Gävle in energy systems and buildings.

Her international focus leading the University of Gävle to a more international posture is consistent with the next essay focusing on corporate social responsibility, an element of sustainability in a developing country environment. Under her leadership and the sustainability structure she has established, it is apparent that theory development is the next step. The next paper presents an innovative and well-received sustainable enterprise theory. This theory is then used in the next charming essay about the World Heritage site, the decorated farmhouses in Hälsingland. The final essay also uses the theory to develop a comprehensive set of sustainability indicators.

Thanks to the authors of this book for the great opportunity to edit the bookand taking a step forward in the area of sustainability.

Available from: 2017-02-10 Created: 2017-02-10 Last updated: 2019-12-05Bibliographically approved
Fagerström, A., Hartwig, F. & Cunningham, G. M. (2017). Accounting and Auditing of Sustainability: Sustainable Indicator Accounting (SIA). Sustainability: The Journal of Record, 10(1), 45-52
Open this publication in new window or tab >>Accounting and Auditing of Sustainability: Sustainable Indicator Accounting (SIA)
2017 (English)In: Sustainability: The Journal of Record, ISSN 1937-0695, Vol. 10, no 1, p. 45-52Article in journal (Refereed) Published
Abstract [en]

With sustainability reporting commonplace and mandatory in the E.U., a model to facilitate accumulation and assurance of sustainability information is needed. Currently, only limited assurance is possible, and comparability among reporting companies and over time is difficult if not impossible. Current standards of the U.S. Sustainability Accounting Standards Board (SASB), while a good start, are not sufficiently broad. The current financial reporting framework, while not appropriate for sustainability, provides a basis for a sustainability accounting and auditing model by considering objectives, postulates, consolidation, and sustainability indicators for sustainability accounting. The overall focus of sustainability accounting and assurance is risk assessment, which is based on sustainability from the perspective of all stakeholders—financial, social, environmental, and technological—and management of the risk.Assumptions of sustainability accounting are developed from postulates of financial accounting and include:

  • Continuity. Reports assume business continuity sufficient to meet sustainability objectives and requirements, including product disposal and environmental cleanup.
  • Entity. Includes all activities that affect sustainability of an organization’s activities, goods, and services including suppliers, transport, disposal and cleanup.
  • Period.  Reporting period covers product life cycle, from raw materials extraction through disposal and cleanup.
  • Measurement unit. Varies for each sustainability indicator.

The reporting entity includes consolidated groups as well as disaggregation by product group, country, parts of the organization over which it has direct control and others over which it has indirect control such as suppliers, disposal organizations. The framework and model can be reviewed for independent assurance, and are comparable over time and among reporting entities.

Place, publisher, year, edition, pages
New Rochelle, NY, USA: Mary Ann Liebert, 2017
Keywords
sustainability, accounting, assurance, framework, risk management, sustainability, assumptions.
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-23599 (URN)10.1089/sus.2017.29080.af (DOI)2-s2.0-85012236178 (Scopus ID)
Available from: 2017-02-10 Created: 2017-02-10 Last updated: 2019-11-29Bibliographically approved
Fagerström, A. & Cunningham, G. M. (2017). Sustainable enterprise theory: a good life for all (1ed.). In: Fagerström, Arne and Cunningham, Gary M. (Ed.), A Good Life for All: Essays on sustainability celebrating 60 years of making life better (pp. 123-138). Mjölby: Atremi AB
Open this publication in new window or tab >>Sustainable enterprise theory: a good life for all
2017 (English)In: A Good Life for All: Essays on sustainability celebrating 60 years of making life better / [ed] Fagerström, Arne and Cunningham, Gary M., Mjölby: Atremi AB , 2017, 1, p. 123-138Chapter in book (Refereed)
Abstract [en]

This chapter develops a theory of sustainable enterprises, sustainable enterprise theory (SET), which can only be a valid theory if knowledge about life and nature is complete. Knowledge limitations should not stop enterprises from doing business with a goal of better long-term life on earth. Life demands stewardship of the resources used during one’s lifetime. This chapter develops a model influenced by enterprise theory and resource theory that includes more than money in the business activities of an enterprise. The SET model is used in analyses of accountability, management and in discussions about sustainable business organizations activities.

Place, publisher, year, edition, pages
Mjölby: Atremi AB, 2017 Edition: 1
Keywords
sustainable enterprises, sustainable enterprise theory (SET)
National Category
Other Social Sciences
Identifiers
urn:nbn:se:hig:diva-23598 (URN)978-91-7527-174-3 (ISBN)
Available from: 2017-02-10 Created: 2017-02-10 Last updated: 2018-03-13Bibliographically approved
Fagerström, A. & Hartwig, F. (2017). Så kan företagens redovisning och styrsystem underlätta implementeringen av hållbarhetsstrategier. Balans : tidskrift för redovisning och revision, -(4), 1-4
Open this publication in new window or tab >>Så kan företagens redovisning och styrsystem underlätta implementeringen av hållbarhetsstrategier
2017 (Swedish)In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. -, no 4, p. 1-4Article in journal (Other academic) Published
Abstract [sv]

Allt fler företag har hållbarhet i sina strategiska mål. Att rapportera i enlighet med de nya lagkraven på hållbarhetsinformation är en bra början, men inte tillräckligt för att nå upp till hållbarhetsmålen. Fokus bör också läggas på hur strategier om hållbarhet kan implementeras i företagets operativa processer med hjälp av företagets styrsystem. Annars riskerar hållbarhetsarbetet att fallera och endast bli en pappersprodukt.

Keywords
Hållbarhetsredovisning, hållbart företagande, strategier, styrsystem
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-25092 (URN)
Note

Artikel publicerad i Balans Fördjupningsbilaga.

Available from: 2017-08-23 Created: 2017-08-23 Last updated: 2019-08-27Bibliographically approved
Fagerström, A. & Hartwig, F. (2016). Accounting for a Sustainable Use of Resources and Capital Maintenance: A Value-added Approach. The International Journal of Sustainability in Economic, Social and Cultural Context, 12(4), 35-43
Open this publication in new window or tab >>Accounting for a Sustainable Use of Resources and Capital Maintenance: A Value-added Approach
2016 (English)In: The International Journal of Sustainability in Economic, Social and Cultural Context, ISSN 2325-1115, E-ISSN 2325-114X, Vol. 12, no 4, p. 35-43Article in journal (Refereed) Published
Abstract [en]

Sustainability reporting to accompany traditional financial reports has momentum, but lack of consistency in preparing sustainability reports inhibits their usefulness. This paper presents a development guide for a consistent and auditable sustainability reporting model based on modified value-added reporting. Value added taken from traditional accounting reports is allocated to five dimensions of sustainability: financial, social, environmental, technological, and a residual value retained in the company. Sustainability indicators based on ratios of allocated amounts to the five dimensions are illustrated for a fictitious company. The underlying idea is that if there is an imbalance among the proportions of value added distributed among the dimensions of sustainability, the company’s long-term survival could be at stake.

Place, publisher, year, edition, pages
Champaign, Illinois, USA: Common Ground Publishing, 2016
Keywords
Sustainability Reporting, Value Added, Dimensions of Sustainability
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-22667 (URN)10.18848/2325-1115/CGP (DOI)2-s2.0-84995965382 (Scopus ID)
Available from: 2016-10-27 Created: 2016-10-27 Last updated: 2018-03-13Bibliographically approved
Fagerström, A. & Hartwig, F. (2016). Från hållbarhetsrapportering och bestyrkande till hållbarhetsredovisning och revision. Balans : tidskrift för redovisning och revision, 8 februari(2), 1-4
Open this publication in new window or tab >>Från hållbarhetsrapportering och bestyrkande till hållbarhetsredovisning och revision
2016 (Swedish)In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 8 februari, no 2, p. 1-4Article in journal (Other academic) Published
Abstract [sv]

Artikeln syftar till att visa på en möjlig utveckling av systematisk redovisning av hållbarhet och dess indikatorer. En systematisk redovisning är en nödvändig grund för att revision av hållbarhetsindikatorer skall vara möjlig. Det skall finnas verifikationer och underlag som revisorn kan använda i arbetet med att finna revisionsbevis.

Hållbarhetsredovisningen bör utformas så att den kan fungera som ett verktyg i företagets risk management. Risk management är ett samlingsnamn för de aktiviteter som på ett systematiskt sätt inventerar, analyserar och förebygger olika typer av risker i ett företags verksamhet. Om ett företag får problem med sin sociala/humana, miljömässiga och teknologiska hållbarhet kan företagets going concern vara i fara, och hållbarhetsredovisningen bör synliggöra dessa risker. I artikeln presenteras och analyseras en ny flerdimensionell redovisningsmodell som syftar till att fånga upp potentiella hållbarhetsrelaterade hot och risker mot verksamheten.

Place, publisher, year, edition, pages
Stockholm: FAR förlag, 2016
Keywords
Hållbarhetsredovisning
National Category
Economics and Business
Identifiers
urn:nbn:se:hig:diva-22354 (URN)
Note

Publicerad i Balans Fördjupning.

Available from: 2016-09-06 Created: 2016-09-06 Last updated: 2019-08-27Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-6047-1790

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