Corporate sustainability accounting: a nightmare or a dream coming true?
辨析了企业可持续性会计的四种不同含义，并探讨了自上而下和利益相关者驱动两种发展路径，适合关注可持续报告与会计实践的学者。
Abstract Corporate sustainability accounting reflects the need to draw managers into debates and actions about corporate sustainability. Four different views of the term can be discerned: a voguish buzzword; a broad umbrella term; a single monetary measure and a pragmatic decision support tool. It is argued that two paths towards the further development of sustainability accounting seem to be available – top down and stakeholder driven. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.