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Accounting for a sustainable use of resources and capital maintenance: a value-added approach
Högskolan i Gävle.
Högskolan Dalarna, Akademin Industri och samhälle, Företagsekonomi.ORCID-id: 0000-0002-5043-6289
2016 (engelsk)Inngår i: The International Journal of Sustainability in Economic, Social and Cultural Context, ISSN 2325-1115, E-ISSN 2325-114X, Vol. 12, nr 4, s. 35-43Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Sustainability reporting to accompany traditional financial reports has momentum, but lack of consistency in preparing sustainability reports inhibits their usefulness. This paper presents a development guide for a consistent and auditable sustainability reporting model based on modified value-added reporting. Value added taken from traditional accounting reports is allocated to five dimensions of sustainability: financial, social, environmental, technological, and a residual value retained in the company. Sustainability indicators based on ratios of allocated amounts to the five dimensions are illustrated for a fictitious company. The underlying idea is that if there is an imbalance among the proportions of value added distributed among the dimensions of sustainability, the company’s long-term survival could be at stake.

sted, utgiver, år, opplag, sider
Common Ground Publishing, 2016. Vol. 12, nr 4, s. 35-43
Emneord [en]
Sustainability accounting, value added, sustainable
HSV kategori
Forskningsprogram
Komplexa system - mikrodataanalys
Identifikatorer
URN: urn:nbn:se:du-20901OAI: oai:DiVA.org:du-20901DiVA, id: diva2:899485
Tilgjengelig fra: 2016-02-02 Laget: 2016-02-02 Sist oppdatert: 2017-11-30bibliografisk kontrollert

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