Integrating corporate sustainability assessment, management accounting, control, and reporting

摘要: Much has been written about “why” companies are involved in sustainability issues. However, relatively little research addressed the integrative “how” question, particularly “how can and do integrate assessment, management accounting, control, reporting?” Corporate sustainability, however, requires measurement of issues rather than isolated applications different tools organization. This article reviews literature dealing with links partial between reporting. The main findings show that various concepts (performance reporting) defined used ways but mainly dealt within an manner. Based on these this paper proposes a comprehensive, integrated framework control From scientific perspective, proposed is first attempt to concepts. It help researchers practitioners better understand how four related could be linked each other develop approach.