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Sustainability Accounting for Externalities
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.ORCID iD: 0000-0002-0044-1354
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.ORCID iD: 0000-0002-6047-1790
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. Vol. 12, no 3, p. 158-162
Keywords [en]
Accounting, alternative balance sheet, alternative income statement, externalities, internalize, sustainability
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-30112DOI: 10.1089/sus.2019.0009Scopus ID: 2-s2.0-85068047399OAI: oai:DiVA.org:hig-30112DiVA, id: diva2:1328083
Available from: 2019-06-20 Created: 2019-06-20 Last updated: 2019-08-08Bibliographically approved

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Hartwig, FredrikKågström, JonasFagerström, Arne

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