Contemporary Developments on Sustainability Accounting and Reporting: An Overview Perspective

2021 ◽  
pp. 59-86
Author(s):  
Gulhan Suadiye
Keyword(s):  
Sustainability Accounting

scholarly journals The Enabling Role of Digital Technologies in Sustainability Accounting: Findings from Norwegian Manufacturing Companies

Systems ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 33
Author(s):  
Olena Klymenko ◽  
Lise Lillebrygfjeld Halse ◽  
Bjørn Jæger
Keyword(s):  
Research Area ◽  
Digital Data ◽  
Manufacturing Companies ◽  
Sustainable Operations ◽  
Business Model Canvas ◽  
Automation And Control ◽  
Sustainability Accounting ◽  
And Control

Sustainability accounting is an emerging research area receiving growing awareness. This study examines the role of digital technology in manufacturing companies’ sustainability accounting. To guide the research, we use a triple layered business model canvas, which supports the accounting of a manufacturer’s performance for the economic, environmental, and social aspects of sustainability. We present an explorative case study of four Norwegian manufacturing companies representing different industries. The findings from the study indicate that while accounting for economic values is well taken care of, companies do not perform comprehensive environmental and social accounting. Furthermore, we observed a shift from a focus on sustainability issues related to the internal manufacturing process to a focus on sustainability issues for the life cycle of the product. Even though the manufacturers are at the forefront with regard to automation and control of production, with extensive use of robots giving a large amount of data, these data are not utilized towards sustainability accounting, showing that sustainability and digitalization are seen as two separate phenomena. This study sheds light on how digital data available from applied Industry 4.0 technologies could enhance sustainability accounting with limited efforts, linking sustainability and digitalization. The results provide insights for manufacturers and researchers in moving towards more sustainable operations and products.

scholarly journals Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Teddy Ossei Kwakye ◽  
Emerald Edem Welbeck ◽  
Godfred Matthew Yaw Owusu ◽  
Fred Kwasi Anokye
Keyword(s):  
Sustainability Accounting

Financial Sustainability, Accounting and Society

2011 ◽  
Author(s):  
Paul J. M. Klumpes ◽  
Liyan Tang ◽  
Martin McKee ◽  
Rifat A. Atun
Keyword(s):  
Financial Sustainability ◽  
Sustainability Accounting

scholarly journals Accounting Education: The Role of Universities in Imparting Sustainability Accounting Knowledge to the Stakeholders through Industry Linkages

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Sylvester Onyango ◽  
Stephen Wanyoike Muchina ◽  
Stephen Irura Ng'ang'a
Keyword(s):  
Accounting Information ◽  
Accounting Education ◽  
Social Reporting ◽  
Annual Reports ◽  
Primary Data ◽  
Green Growth ◽  
Environmental Reporting ◽  
Sustainability Accounting ◽  
Social Environmental ◽  
The University

In the wake sustainability agendas that lead to green growth in the developing countries, the focus has been in the practice and accounting for Social, Environmental and Economic (SEE) activities by both processing and manufacturing organizations. Organizations practice social responsibilities with the view of reaping long term returns or merely complying with regulations, information which is obtained from their annual reports via various media. These reports however, in the purview of knowledge are very scanty and whether the stakeholders understand and are aware of this sustainability accounting information remain very uncertain. However, organizations lack requisite capacity to unfold the elements of sustainability accounting and concurrently develop stakeholder knowledge. This gap remains unbridged since it is debatable how universities shall collate such knowledge and disseminate it to the users of accounting information (stakeholders). Therefore, there is need to develop sustainability accounting knowledge through university industry linkages that will further the realization of sustainability agenda. The paper is based on business sustainability model which looks at sustainability accounting issues. The study was informed by primary data collected from 93 factory unit managers and accountants sampled from 31 tea factories around Mount Kenya region, in testing the relationship between social reporting, environmental reporting, and sustainability accounting in regard to stakeholder theory. The study established significant relationship between the variables (social reporting, environmental reporting and sustainability accounting) and concludes that green growth need to be enhanced through sustainability accounting. In order to foster this, concrete knowledge has to be created by universities that conduct research by linking with industries and disseminate the knowledge to the stakeholders for awareness through stakeholder conferences and publications. The university curriculum need therefore, to incorporate the sustainability issues and passing to the learners too.

Verso la "sustainability accounting" in Sanitŕ: il caso della Medicina Trasfusionale

2012 ◽  
pp. 97-123
Author(s):  
Alessia D'andrea
Keyword(s):  
Sustainability Accounting

Le riforme di regionalizzazione ed aziendalizzazione del settore sanitario italiano hanno guidato gli attori verso la ricerca di strumenti di accounting atti a monitorare le performance non solo economico-finanziarie, ma anche sociali e ambientali dell'attivitŕ svolta e a sviluppare un approccio valutativo partecipativo. La necessitŕ di comprendere la misura in cui attivitŕ attuali non sono sostenibili e orientare le decisioni, ha consentito lo sviluppo di pratiche di sustainability accounting, in grado di consentire la valutazione delle prestazioni in conformitŕ con gli obiettivi multidimensionali (insiti nella mission di tutela della salute) nel rispetto del vincolo di economicitŕ. Lo studio condotto verte sul processo attuato nell'ambito della Medicina Trasfusionale della Regione Marche.

Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Teresa Eugenio ◽  
Pedro Carreira ◽  
Nina Miettinen ◽  
Isabel Maria Estima Costa Lourenço
Keyword(s):  
Higher Education ◽  
Environmental Sustainability ◽  
Role Models ◽  
Subjective Norm ◽  
The Philippines ◽  
Behavioural Control ◽  
Content Type ◽  
Perceived Behavioural Control ◽  
Sustainability Practices ◽  
Sustainability Accounting

PurposeThe study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students' intentions to engage in sustainability accounting through its effect on students' attitude, subjective norm and perceived behavioural control regarding environmental sustainability practices.Design/methodology/approachThis empirical study relies on a structural equation model computed using data collected through a questionnaire and data collected from the HEIs websites.FindingsThe findings show that the willingness to engage in sustainability accounting is determined by students' subjective norm and perceived behavioural control, but it is not determined by attitude regarding environmental sustainability practices. The authors also found that the greater the concern with sustainability of the HEI in which a student is enrolled, the greater his/her attitude, subjective norm and perceived behavioural control towards environmental sustainability, and, indirectly, the greater his/her intention to engage in sustainability accounting.Originality/valueThese findings add to the literature on higher education and sustainability accounting by high-lighting the importance of the HEIs sector in promoting sustainability policies and practices, in acting as role models regarding sustainability issues, and in preparing students for building a sustainable society.

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