Sustainability accounting and reporting: fad or trend?

Abstract

Purpose – The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting.

Design/methodology/approach – The paper is a review of recent literature in sustainability accounting.

Findings – Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making.

Originality/value – The paper is a systematic review of recent research developments in sustainability accounting.