مقاله انگلیسی رایگان در مورد حسابداری برای توسعه پایدار ( الزویر )

Inextricably linked to the ecological crisis that confronts humankind are the activities of business organisations which result in the production of industrial waste and pollution and the consumption of a diminishing natural resource base (Holland and Petersen, 1995; Aplin et al., 1995; Trainer, 1996). Concern about the severity and pervasiveness of ecological destruction has led to a search for a new form of economic development that is consistent with desired ecological and social goals. Emerging from this search is the concept of sustainable development which has the potential to provide business with an alternative set of values to divert decision making away from a singular focus on economic performance.

Attempts within the accounting discipline to absorb the sustainable development concept are in the exploratory stages and have led to a new form of accounting referred to as “accounting for sustainability”, or alternatively “accounting for sustainable development”. This form of accounting goes beyond conventional.