Sustainability accounting

14 Pages Posted: 19 Mar 2021 Last revised: 22 Feb 2022

Date Written: 2021

Abstract

This article offers a conceptual contribution to the development of sustainability accounting. Sustainability accounting is the contribution of accounting to sustainable development. Sustainability accounting has grown in importance in many countries. The paper uses discourse analysis to analyse sustainability at the conceptual level. This paper highlights the motivation for sustainability accounting, the definition of sustainability accounting, the objectives of sustainability accounting and the tools of sustainability accounting. The findings are significant in that they show that sustainability accounting can provide a reporting framework that allows organizations to commit significant resources to promote continuing sustainability in the interest of society and the environment.

Keywords: Sustainability accounting, sustainability, accounting, sustainability reporting, sustainable development; society; environment

JEL Classification: M41, M42, M48, Q01

Suggested Citation

Ozili, Peterson K, Sustainability accounting (2021). Available at SSRN: https://ssrn.com/abstract=3803384 or http://dx.doi.org/10.2139/ssrn.3803384

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