Reflections on how much voluntary expenditure a company should make on environmental-protection measures are dominated by the discussion of relevant direct internal costs. Compulsory spending on environmental protection (e.g. expenditure forced by regulations) is not taken into account here,...

Companies are key contributors to economic, environmental and social wellbeing. Corporate activities pervade the present and are likely to be critical in the future, so that corporate sustainability is necessary for long-term sustainable development of the economy and society. In this context,...

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...