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Measuring Corporate Sustainability
Abstract
Although sustainable development has been interpreted primarily as a national (or global) goal, there is increasing discussion of the 'sustainable city', the 'sustainable sector' and the 'sustainable business'. In this paper, the notion of corporate sustainability is explored and developed. We argue that one of the keys to understanding corporate sustainability is full cost accounting, that is, valuing pollution in corporate green accounts. Defining and measuring corporate sustainability is more than just an academic concern. Corporate entities are increasingly under pressure to demonstrate how they contribute to the national sustainability goals outlined by government. Hence, this paper seeks to provide practical advice on how businesses might adapt and improve current environmental accounting and reporting practice.
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Citations
Cited by
The Sustainability Balanced Scorecard—Linking sustainability management to business strategy
Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002) · Business Strategy and the Environment · doi:10.1002/bse.339 · Cited by 1,245
Witjes, S., & Lozano, R. (2016) · Resources, Conservation and Recycling · doi:10.1016/j.resconrec.2016.04.015 · Cited by 655
Gluch, P., & Baumann, H. (2004) · Building and Environment · doi:10.1016/j.buildenv.2003.10.008 · Cited by 552
Sustainability accounting—a brief history and conceptual framework
Lamberton, G. (2005) · Accounting Forum · doi:10.1016/j.accfor.2004.11.001 · Cited by 506
The state of sustainability reporting in universities
Lozano, R. (2011) · International Journal of Sustainability in Higher Education · doi:10.1108/14676371111098311 · Cited by 494
Metadata
- Authors
- Atkinson, G.
- Venue
- Journal of Environmental Planning and Management
- Publisher
- Informa UK Limited
- Published
- 2000-03
- Volume
- 43
- Issue
- 2
- Pages
- 235-252
- ISSN
- 0964-0568 (ISSN-L)
- 1360-0559
- OpenAlex
- W2075105697
- Cited by
- 362
- References
- 0
- FWCI
- 14.32
- Type
- journal article
- Language
- en
- Open access
- closed
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- Atkinson, G. (2000). Measuring Corporate Sustainability. Journal of Environmental Planning and Management. https://doi.org/10.1080/09640560010694
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
