Guest editorial

Editorial

Sands, John and Lee, Ki-Hoon. 2015. "Guest editorial." Journal of Accounting and Organisational Change. 11 (3), pp. 1-2. https://doi.org/10.1108/JAOC-07-2014-0038
Article Title

Guest editorial

ERA Journal ID19094
Article CategoryEditorial
AuthorsSands, John (Author) and Lee, Ki-Hoon (Author)
Journal TitleJournal of Accounting and Organisational Change
Journal Citation11 (3), pp. 1-2
Number of Pages2
Year2015
ISSN1832-5912
Digital Object Identifier (DOI)https://doi.org/10.1108/JAOC-07-2014-0038
Web Address (URL)https://www.emerald.com/insight/content/doi/10.1108/JAOC-07-2014-0038/full/html
Abstract

Sustainability and sustainable development, defined by their economic, social and environmental dimensions, are clearly one of the major challenges for society. The ongoing debate on the link between sustainability and business is whether sustainability management creates value. In a turbulent business environment characterized by rapid change and uncertainty, there is a growing business need for support in understanding the complexity of sustainability issues and their economic implications, and for decisions which address
problems, such as carbon emission reduction, increasing energy costs and material consumption, and resource scarcity.
Accounting for the environmental, economic and social (or sustainability) impacts of organisational strategies and actions has been a growing area of practice and research in recent years. Sustainability requires a balanced approach to environmental, economic and social performance. Business practices in this area encompass provision of information within organisations to help managers at different levels appreciate the potential corporate sustainability impacts on and of their decisions. Environmental and Sustainability Management Accounting (EMA) provides decision-makers with tools and approaches towards improving the sustainability performance of companies and organisations, thereby contributing to more sustainable corporate bottom lines and sustainable value

Keywordssustainability; management; environmental
ANZSRC Field of Research 2020350105. Management accounting
350107. Sustainability accounting and reporting
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Byline AffiliationsSchool of Commerce
Griffith University
Institution of OriginUniversity of Southern Queensland
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