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Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted at the corporate level or at the level of a national economy through the System of Integrated Environmental and Economic Accounting, a satellite system to the National Accounts of Countries (among other things, the National Accounts produce ...
This formula is the core of environmentally extended input-output analysis: The final demand vector y can be split up into a domestic and a foreign (exports) component, which makes it possible to calculate the material inputs associated with each. The matrix F integrates material (factor) flow data into input-output analysis. It allows us to ...
A sustainable business, or a green business, is an enterprise which has (or aims to have) a minimal negative impact or potentially a positive effect on the global or local environment, community, society, or economy—a business that attempts to meet the triple bottom line.
The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers [1] to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving ...
Sustainability reporting refers to the disclosure, whether voluntary, solicited, or required, of non-financial performance information to outsiders of the organization. [1] Sustainability reporting deals with qualitative and quantitative information concerning environmental, social, economic and governance issues.
Green accounting is said to only ensure weak sustainability, which should be considered as a step toward ultimately a strong sustainability. [3] It is a controversial practice however, since depletion may be already factored into accounting for the extraction industries and the accounting for externalities may be arbitrary. It is obvious ...
Context-Based Sustainability (CBS) – also known as Context-Based Accounting – is an open-source, triple/multi-bottom-line, integrated accounting methodology for measuring, managing, assessing and reporting the performance of organizations (and other human social systems) relative to upper and lower limits in, and demands for, vital resources (i.e., capitals) in the world.