Accounting and Reporting for Sustainable Development

Sustainable Development Indicators and Environmental-Economic Accounting

The central subject of a policy for sustainable development is the coordination of the different sector policies with the objective of finding a balance between conflicting economical, ecological and social goals. The headline indicators for sustainable development itself are mainly a communication tool directed to the general public and the media. They are used for describing important problem...

Geography and sustainable development

        To overcome these problems in 1978 the Brandtland report   announced the sustainable development as not to spend resources more than the nature’s production capacity and not to pollute the nature more than it can assimilate. In other words, the nature should remain in its sustainable state so that the future generations can live with no limitations. The principles of the sustainable dev...

Exploring the issues in sustainable development journal reporting

There is concern about the environmental claims organisations make in corporate social reports and advertising. Similar concerns may also occur with reporting of environmental initiatives in journals. This paper explores what information is being conveyed in academic and industry journals. In particular, we examine the types of projects that are discussed and the level of detail provided in the...

Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting

This article develops a multilayered theoretical model to underpin environmental accounting and reporting (severe environmental dangers; corporate responsibility; new relationship between industry and environment; measure industry’s impact, and disclose and report impact). This theoretical model has eight premises. It begins with the fundamental premise that environmental change puts the planet...

Human, Environment and Sustainable Development