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Accounting for Sustainability Indicators: A Systemised Model
Dalarna University, School of Technology and Business Studies, Business Administration and Management.ORCID iD: 0000-0002-5043-6289
Högskolan i Gävle.
2016 (English)In: Perspectives on Sustainability, Gävle: Gävle University Press , 2016Chapter in book (Other academic)
Abstract [en]

Sustainability accounting focuses on providing information about sustainability-related risks and opportunities. Systematic sustainability accounting allows consistency and comparability of sustainability indicators over time and among companies. This chapter develops a standardised three-dimensional sustainability accounting model that considers risk levels, opportunity levels, materiality levels and total threat levels. Moreover, a categorisation of potential sustainability indicators is presented. An extended and concrete model to lead sustainability accounting to the next level is outlined, but further work is needed. Whether internal and external stakeholders consider the information generated by the model as relevant and reliable, for example, is an empirical question and needs further investigation. This chapter provides the impetus and a framework for such further research.

Place, publisher, year, edition, pages
Gävle: Gävle University Press , 2016.
Keyword [en]
Sustainability indicators, model, standard, multidimensional
National Category
Economics and Business
Research subject
Complex Systems – Microdata Analysis, General Microdata Analysis - others
URN: urn:nbn:se:du-21078OAI: oai:DiVA.org:du-21078DiVA: diva2:938515


Available from: 2016-06-17 Created: 2016-02-21 Last updated: 2016-12-09Bibliographically approved

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