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Accounting for a Sustainable Use of Resources and Capital Maintenance: A Value-added Approach
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.ORCID iD: 0000-0002-6047-1790
Högskolan Dalarna.ORCID iD: 0000-0002-5043-6289
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, 35-43 p.Article 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. Vol. 12, no 4, 35-43 p.
Keyword [en]
Sustainability Reporting, Value Added, Dimensions of Sustainability
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-22667DOI: 10.18848/2325-1115/CGPScopus ID: 2-s2.0-84995965382OAI: oai:DiVA.org:hig-22667DiVA: diva2:1040383
Available from: 2016-10-27 Created: 2016-10-27 Last updated: 2016-12-07Bibliographically approved

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CiteExportLink to record
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Cite
Citation style
  • apa
  • harvard1
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  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • asciidoc
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