hig.sePublications
Change search
Link to record
Permanent link

Direct link
BETA
Cunningham, Gary
Alternative names
Publications (4 of 4) Show all publications
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
Organisations

Search in DiVA

Show all publications