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...

Viele Unternehmen haben mittlerweile zwar ein Umweltmanagement und ein Management der sozialen Verantwortung etabliert. Doch oftmals stehen solche Managementansätze in einer Art Parallelorganisation außerhalb der regulären Geschäftsaktivitäten. Sie sind weder in strategische...

This paper provides an overview of current trends, state of art and best-practice in environmental cost accounting as well as a discussion of how it complements environmental performance and eco-efficiency indicators. It addresses a number of current approaches to ECA. Among others, these will...