[Autom. eng. transl.] The issue of socio-environmental sustainability has been perceived as a harbinger of competitive opportunities and reputation for companies that, through effective strategic management, can simultaneously improve their economic, social and environmental results. Also the accounting literature has paid significant attention to the issue of socio-environmental sustainability. The first studies, dating back to the early 1970s, have assumed a predominantly descriptive character, with the exception of some research, located in the US, which investigated the impacts deriving from the adoption of socio-environmental sustainability accounting tools on financial performance. During the 1980s and early 1990s, increasing attention was paid to the theoretical foundations and methodological requirements of such research, with a prevalent emphasis on environmental issues. Finally, from the second half of the 1990s, a certain attention was also paid to the social dimension, in addition to the strictly environmental dimension. Starting from this premise, this chapter is structured as follows. Paragraph 1.2 frames the strands of the accounting literature in terms of socio-environmental sustainability, recalling the underlying research paradigms, attributable to a managerial and a critical approach. Paragraphs 1.3 and 1.4 position the managerial approach to the accounting studies of socio-environmental sustainability, respectively with reference to the reporting requirements towards external stakeholders (paragraph 1.3) and to support internal management (paragraph 1.4). Paragraph 1.5 illustrates the critical approach to accounting for socio-environmental sustainability. The concluding paragraph offers a summary of the themes developed and outlines the open questions.
|Translated title of the contribution||[Autom. eng. transl.] Socio-environmental sustainability in the accounting literature: state of the art and open issues|
|Title of host publication||Il sistema di programmazione e controllo della sostenibilità socio-ambientale. Proﬁli tecnici, organizzativi e culturali|
|Number of pages||28|
|Publication status||Published - 2018|
- Social and environmental accounting
- Sustainability accounting