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Accounting for Sustainability Indicators : A Systemised Model
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Högskolan Dalarna, Falun, Sverige.ORCID iD: 0000-0002-5043-6289
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
2017 (English)In: Perspectives on Sustainability, Gävle: Gävle University Press , 2017Chapter in book (Other academic)
Abstract [en]

Sustainability accounting focuses on providing information about sustainability-related risks and opportunities. Systematic sustainability accounting allows consistency and comparability of sustainability indicators over time and among companies. This chapter develops a standardised three-dimensional sustainability accounting model that considers risk levels, opportunity levels, materiality levels and total threat levels. Moreover, a categorisation of potential sustainability indicators is presented. This chapter outlines an extended and concrete model to lead sustainability accounting to the next level, but further work is needed. Whether internal and external stakeholders consider the information generated by the model as relevant and reliable, for example, is an empirical question and needs further investigation. This chapter provides the impetus and a framework for such further research.

Place, publisher, year, edition, pages
Gävle: Gävle University Press , 2017.
Keyword [en]
Sustainability indicators, model, standard, multidimensional
National Category
Economics and Business
Research subject
Complex Systems – Microdata Analysis, General Microdata Analysis - others
Identifiers
URN: urn:nbn:se:hig:diva-22602OAI: oai:DiVA.org:hig-22602DiVA: diva2:1038764
Note

kommande

Available from: 2016-06-17 Created: 2016-10-19 Last updated: 2016-12-05Bibliographically approved

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