Innovating Corporate Accounting and Reporting for Sustainability – Attributes and Challenges
作者： Stefan Schaltegger , Igor Álvarez Etxeberria , Eduardo Ortas
DOI: 10.1002/SD.1666
关键词:
摘要: The environmental and social impacts of companies their processes, products supply chains are a widespread concern. At the same time, such provide opportunities for firms to engage in sustainability practices, transform businesses or start new ventures contributing sustainable development. In this context, innovation can be an important supportive vehicle developing corporate management accounting practices effectively contribute Based on six attributes proposed by Baregheh et al. (2009) characterise innovations, paper discusses what may encompass. Although significant efforts have been made, reorientation more research needed develop approaches address challenges effectively. Copyright © 2017 John Wiley & Sons, Ltd ERP Environment
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