Sustainability accounting—a brief history and conceptual framework

Lamberton, Geoff

doi:10.1016/j.accfor.2004.11.001

Cited by 342 publications

(295 citation statements)

References 30 publications

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“…There is a growing sustainability accounting literature that combined with variety implementation of EMA tools in academe and in practice (Bartelmus, 1992;Bebbington, 2001;Birkin, et al 2005;Gray, 1992;Lamberton, 2005;Schaltegger & Burritt, 2006;Taplin, et al 2006;Reynolds & Tilt, 2013). However, measuring of business sustainability is still laming toward the cost side of sustainability rather than balancing between cost and revenue sides (Antheaume, 2007;Bebbington & Larrinaga, 2014;Birkin, 2000;Gray, 1992;Herbohn, 2005;Lamberton, 2000;Yang, 2007).…”

Section: International Journal Of Accounting and Financial Reportingmentioning

confidence: 99%

Advancing Sustainable Income Accounting: An Australian Case Study

Taleb¹

2016

ijafr

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This paper is an exploration of the sustainability accounting literature to investigate the variety of accounting measurement instruments/tools/methodologies applied to achieve business sustainability and whether there is a real practical concern and application by companies toward the revenue side of sustainability, as well as, cost side. The research present a classification of different implemented sustainable accounting tools to measure corporate environmental and social costs due to the limitation of tools that implemented to measure corporate environmental and social revenues. Therefore, the paper adopts an Australian textile case study to investigate and analysis reality in practice. The outcome of the case study indicates that the companies may use the implemented sustainable accounting tools which are commonly applied to measure cost side of sustainability to measure, as well, revenue side, although the majority of the business sustainability literature focuses mainly on the cost side and how to measure it.

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Section: International Journal Of Accounting and Financial Reportingmentioning

confidence: 99%

Advancing Sustainable Income Accounting: An Australian Case Study

Taleb¹

2016

ijafr

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“…This unplanned urbanization, especially in developing nations, is causing economic, social and ecological devastation. Principally, sustainability and infrastructure share the joint goals of meeting the existing and long-term objectives of society and the accountability for this sustainability is distributed to a broad set of stakeholders [74,75]. The extant literature provides an opportunity to modify our suggested model for sustainable urbanization with the help of 3Ps.…”

Section: Sustainable Infrastructure For Sustainable Citiesmentioning

confidence: 99%

Sustainable Urbanization and Development Goals Strategy through Public–Private Partnerships in a South-Asian Metropolis

et al. 2017

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Abstract:Contemporary urbanization appears as a conundrum especially in developing nations. This study will act as an accelerator to spill out snags caused by urbanization with a new approach in the development of sustainable infrastructure through Public-Private Partnerships (3Ps). This study first explains the complications generated by rapid urbanization in different infrastructural sectors in South Asian mega cities like Dhaka and Lahore. Second, the findings of the study elaborate on a new mechanism to adapt to Sustainable Development Goal 11 declared by the United Nations with the engagement of different stake holders working in different silos through 3Ps (like BOT, BOOT, BLT, DBF, PFI etc.). This study uses case studies as part of the research mixed methodology. Studies on Dhaka and Lahore including multi projects through 3Ps, and a detailed questionnaire survey based on critical risk factors from the Meta review of 3P literature are presented to establish the current status of sustainable development goals. This paper primarily contributes in two ways. First, by providing a new direction to policy makers to devise policies using a twofold approach i.e., grasp urbanization with sustainable infrastructure delivery by sustainable enactment of 3P projects. Second, bridge the knowledge gap by identifying the risk factors in the sustainable establishment of 3P projects in developing nations.

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“…RVS valuations should use accepted valuation standards [6]. Social capital refers to trust, solidarity and reciprocity that valuation stakeholders may or may not share [9]. Institutions within the RVS should securely keep detailed records of ownership, charges, easements and transactions.…”

Section: Introductionmentioning

confidence: 99%