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Accounting for a sustainable use of resources and capital maintenance: a value-added approach
Högskolan i Gävle.
Dalarna University, School of Technology and Business Studies, Business Administration and Management.ORCID iD: 0000-0002-5043-6289
2016 (English)In: The International Journal of Sustainability in Economic, Social and Cultural Context, ISSN 2325-1115, E-ISSN 2325-114X, Vol. 12, no 4, 35-43 p.Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Common Ground Publishing, 2016. Vol. 12, no 4, 35-43 p.
Keyword [en]
Sustainability accounting, value added, sustainable
National Category
Business Administration
Research subject
Complex Systems – Microdata Analysis
Identifiers
URN: urn:nbn:se:du-20901OAI: oai:DiVA.org:du-20901DiVA: diva2:899485
Available from: 2016-02-02 Created: 2016-02-02 Last updated: 2016-12-02Bibliographically approved

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