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  • 1.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Cunningham, Gary
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hartwig, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Högskolan i Dalarna.
    Sustainable Enterprise Theory, SET: A Starting Point for Reporting Sustainable Business Values2018Conference paper (Refereed)
  • 2. Order onlineBuy this publication >>
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Cunningham, Gary M.University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    A good life for all: Essays on sustainability celebrating 60 years of making life better2017Collection (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.

  • 3.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Cunningham, Gary M.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Sustainable enterprise theory: a good life for all2017In: 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.

  • 4.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hartwig, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Högskolan Dalarna [Dalarna University, Falun, Sweden].
    Cunningham, Gary M.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Accounting and Auditing of Sustainability: Sustainable Indicator Accounting (SIA)2017In: Sustainability: The Journal of Record, ISSN 1937-0695, Vol. 10, no 1, p. 45-52Article in journal (Refereed)
    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.

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