Sustainability accounting – definition and trends
Sustainability accounting – definition and trends

Summary/Abstract: The purpose of this article is to analyse the concept of sustainable accounting and reporting in light of the principles of sustainable development theory. What is sustainability? Sometimes the term is used alternatively with the term Corporate Social Responsibility. The most widely accepted definition of sustainability that has emerged over time is the “triplebottom- line” consideration of: 1) economic viability, 2) social responsibility, 3) environmental responsibility. Although environmental considerations are often the focus of attention, the triple-bottom-line definition of sustainability is a broader concept.

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