Sustainability Issues in Accounting

Abstract

This Presentation describes sustainability accounting, the emergence of sustainability accounting, develops a framework of sustainability accounting, describes critical theory perspective, and managerial path of sustainability accounting development. It also gives an overview of Inside out approach, outside-in approach, and Twin track approach. This presentation also discusses whether sustainability accounting a fad or trend, Motivation of sustainable accounting, is accounting for sustainability actually accounting for sustainability and how would we know? What does accounting for sustainability look like? Criticism of Sustainability Accounting, Is there a risk that companies are using sustainability reports to green-wash? What are companies are getting wrong with their sustainability reports?

Keywords: Sustainability Accounting, Critical Management Perspective, Managerial Path of Sustainability Accounting, Twin Track Approach

JEL Classification: Q00, Q01