Sustainability Accounting: Pros, Cons and Accounting Guidance

Authors

  • Paige Pinkston The University of Texas at Tyler
  • Mary Fischer The University of Texas at Tyler

DOI:

https://doi.org/10.33423/jabe.v23i1.4055

Keywords:

business, economics, sustainability, accounting, global reporting initiative, sustainability accounting standards board

Abstract

In the U.S sustainability accounting reporting is developing and becoming more prevalent in public companies. This paper details accounting literature to present a comprehensive view of the landscape of sustainability accounting reporting. An archival analysis is used to summarize sustainability reporting as there is increased pressure on companies to consider their social and environmental impacts which is largely due to sustainability accounting reporting guidelines proliferation. Although U.S. Companies are not as far along in reporting sustainability issues, the current increase in sustainability reporting should lead to the pros over the cons for U.S. companies producing sustainability reports.

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Published

2021-04-23

How to Cite

Pinkston, P., & Fischer, M. (2021). Sustainability Accounting: Pros, Cons and Accounting Guidance. Journal of Applied Business and Economics, 23(1). https://doi.org/10.33423/jabe.v23i1.4055

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Section

Articles