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A New and Extended Balance Sheet for Sustainable Business
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.ORCID iD: 0000-0002-6047-1790
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.ORCID iD: 0000-0002-5043-6289
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Åbo Akademi .ORCID iD: 0000-0002-9405-0521
2021 (English)In: Sustainability and Climate Change, ISSN 2692-2924, Vol. 14, no 5, p. 282-287Article in journal (Refereed) Published
Abstract [en]

Driven by external pressure, enterprises have begun to recognize the importance of sustainability. However, current sustainability reporting systems require improvements to include ways of measuring sustainability. This article presents a framework of a sustainable balance sheet (SBS) that is an extended version of a traditional balance sheet. The conceptual tools of this SBS framework come from relevant parts of resource theory and Vatter’s fund theory (Vatter, 1947).

Place, publisher, year, edition, pages
Mary Ann Liebert, 2021. Vol. 14, no 5, p. 282-287
Keywords [en]
Balance sheet, sustainability accounting, sustainability reporting
National Category
Business Administration
Research subject
Health-Promoting Work; Intelligent Industry
Identifiers
URN: urn:nbn:se:hig:diva-36970DOI: 10.1089/scc.2021.0023Scopus ID: 2-s2.0-85117500425OAI: oai:DiVA.org:hig-36970DiVA, id: diva2:1588786
Available from: 2021-08-30 Created: 2021-08-30 Last updated: 2021-11-01Bibliographically approved

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Fagerström, ArneHartwig, Fredrik

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