Die Nachhaltigkeitsberichterstattung stellt für viele Unternehmen ein "brandheißes" Thema dar. Dies mag angesichts der jüngeren Geschichte des "Sustainability Reportings" erstaunen, macht aber zugleich deutlich, dass Unternehmen große Erwartungen hegen. Die verfolgten Ziele sind jedoch nich...

Sustainability accountingʺ and related terms are being used with greater frequency at academic conferences and in corporate practice. This raises the question of the relationship between accounting and sustainability and the role of accounting for sustainability, as well as what could be...

Purpose: The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design/methodology/approach: The paper is a review of recent literature...