Both environmental accounting and sustainability accounting have been used with ever increasing frequency in both academic literature and in corporate practice over the last years. This paper reviews the main contributions made by academic and professional accounting literature on the issue of environmental and sustainability accounting and reporting. In particular, the issue of sustainability accounting and reporting is examined, and differences and/or similarities with environmental accounting and reporting are emphasised. The role of the Global Reporting Initiative (GRI) is discussed as regards the development and dissemination of a model of sustainability report.
Environmental and Sustainability Accounting: a Conceptual Framework
TARQUINIO, Lara
2010-01-01
Abstract
Both environmental accounting and sustainability accounting have been used with ever increasing frequency in both academic literature and in corporate practice over the last years. This paper reviews the main contributions made by academic and professional accounting literature on the issue of environmental and sustainability accounting and reporting. In particular, the issue of sustainability accounting and reporting is examined, and differences and/or similarities with environmental accounting and reporting are emphasised. The role of the Global Reporting Initiative (GRI) is discussed as regards the development and dissemination of a model of sustainability report.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
