Sustainability Accounting for Externalities

Hartwig, Fredrik; Kågström, Jonas; Fagerström, Arne

doi:10.1089/sus.2019.0009

Cited by 7 publications

(8 citation statements)

References 9 publications

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“…Od jakiegoś czasu w literaturze anglojęzycznej trwają badania nad efektami zewnętrznymi (externalities) (Hartwig, Kågström i Fagerström, 2019;Unerman, Bebbington i O'Dwyer, 2018;Jasiński, Meredith i Kirwan, 2015;Dascalu, Caraiani, Lungu, Colceag i Guse, 2010;Antheaume, 2004), czyli nad zewnętrznym wpływem działalności podmiotów na otoczenie, którego konsekwencje są ponoszone przez jednostki trzecie, oraz nad wyzwaniami stojącymi przed rachunkowością jako nauką wobec tych konsekwencji. W odróżnieniu od literatury anglojęzycznej w polskich czasopismach z zakresu finansów i rachunkowości obecnie brak badań dotyczących efektów zewnętrznych działalności podmiotów gospodarczych, a dokładnie negatywnych efektów zewnętrznych (negative externalities).…”

Section: Wstępunclassified

“…Szczególnie dużo badań zostało opublikowanych Przegląd treści i wyników powyższych badań pozwolił wyodrębnić terminy anglojęzyczne stosowane do określenia negatywnego wpływu działalności przedsiębiorstw na otoczenie. Wśród nich wyróżnić należy: external costs (Jasiński i in., 2015;Antheaume, 2004;Dascalu i in., 2010), negative externalities (Hartwig i in., 2019;Unerman i in., 2018), negative social externalities (Unerman i in., 2018), societal costs (Dascalu i in., 2010). External costs są definiowane jako szkody lub negatywne efekty wynikające z działań bądź decyzji jednostki gospodarczej ponoszone przez jednostki z tym niezwiązane (Jasinski i in., 2015(Jasinski i in., , s. 1124.…”

Section: Istota Kosztu Społecznegounclassified

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Koszty społeczne w sprawozdawczości jednostki gospodarczej

Kuberska¹

2022

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Monografia wpisuje się w nurt badań nad zrównoważonym rozwojem, odpowiedzialnością społeczną i środowiskową biznesu. Reprezentuje pole naukowe rachunkowości i sprawozdawczości w zakresie zużycia dóbr nierynkowych, takich jak powietrze, środowisko przyrodnicze, cisza czy krajobraz. Odpowiada na rosnącą wśród interesariuszy potrzebę raportowania informacji niefinansowych. Książka poświęcona jest kosztom społecznym w teorii i sprawozdawczości jednostki gospodarczej na przykładzie przedsiębiorstwa wydobywczego KGHM S.A. Autorka próbuje odpowiedzieć na pytanie, czy w nauce rachunkowości występują metody wyceny mogące służyć do wyceny kosztów społecznych powstających w wyniku negatywnego oddziaływania przedsiębiorstw na otoczenie. W odpowiedzi przedstawia propozycję wyceny i prezentacji w sprawozdawczości niefinansowej kosztów społecznych jednostki gospodarczej na przykładzie KGHM S.A.

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Section: Wstępunclassified

Section: Istota Kosztu Społecznegounclassified

Koszty społeczne w sprawozdawczości jednostki gospodarczej

Kuberska¹

2022

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“…Traditional accounting produces external financial statements such as an income statement, a balance sheet, a cash flow statement, and a shareholder equity statement [11]. In general, sustainability accounting aims to produce traditional financial statements extended by externalities that affect different stakeholders positively or negatively [34]. In a simplified form, sustainability accounting can provide an extended income statement of a company that includes not only revenues and expenses but also positive and negative environmental, social, and economic externalities, resulting in the total profit of a company accounting for its impact on the environment, society, and the economy [34].…”

Section: Sustainability Accountingmentioning

confidence: 99%

“…In general, sustainability accounting aims to produce traditional financial statements extended by externalities that affect different stakeholders positively or negatively [34]. In a simplified form, sustainability accounting can provide an extended income statement of a company that includes not only revenues and expenses but also positive and negative environmental, social, and economic externalities, resulting in the total profit of a company accounting for its impact on the environment, society, and the economy [34]. As such, sustainability accounting provides the most promising fit for use by diverse stakeholders in impact valuation and appears to be an objective method based on well-established accounting principles and practices.…”

Section: Sustainability Accountingmentioning

confidence: 99%

Forward Thinking for Sustainable Business Value: A New Method for Impact Valuation

et al. 2020

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How can a company commit to maximizing stakeholder value while maintaining financial performance? Companies increasingly have the ambition to provide stakeholder value to their owners and shareholders, employees, consumers, suppliers, partners, the environment, and future generations. However, such companies often face difficulties in demonstrating the value they bring to stakeholders, due to the lack of universal methods for assessing their impact. Besides the practical need to develop a method for impact valuation, we researched the existing literature and discovered the lack of a holistic method to evaluate all impacts of a company using a common currency with flexible adaptations at different levels. We developed a new method called Sustainable Business Value (SBV) to address these gaps and enable companies to evaluate their impacts. We tested the SBV in two pilots. The SBV method differs from currently used methods, including sustainability reporting, sustainability rating and indices, and sustainability accounting. SBV can be used for decision-making, portfolio management, benchmarking, stakeholder communication, investor communication, and business development and also provides a comprehensive perspective of a company’s impact across six standardized dimensions. However, further development and standardization of proxies and cross-industry standards are needed.

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“…Nowhere are these problems more apparent than in sustainability and integrated reports. Studies of the hypocrisy, or discrepancy between corporate action and corporate sustainability reports (Allam et al , 2020; Cho et al , 2015; Higgins et al , 2020), reveal a focus on the business case (Landrum and Ohsowski, 2018), an emphasis on business-as-usual while ignoring underlying systemic causes (Landrum and Ohsowski, 2018), an incorrect level of analysis (Adams et al , 2021; Antonini and Larrinaga, 2017; Gray, 2006; Gray and Milne, 2004), confusion on materiality (Abhayawansa, 2022; Abhayawansa et al , 2022; Adams, 2020; Jørgensen et al , 2022) and inadequate costing methods (Hartwig et al , 2019).…”

Section: Introductionmentioning

confidence: 99%

Explorations in organized hypocrisy and a proposed direction for a sustainable future

Farias,

Landrum,

Farias

et al. 2023

SAMPJ

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Purpose Since the Brundtland report’s call for sustainability, planetary conditions have deteriorated. This paper suggests that corporate hypocrisy is a major barrier toward the adoption of sustainability and offers a typology of business behavior that can move closer toward the adoption of true and strong sustainability. Design/methodology/approach This article uses a normative lens to build upon prior literature and anecdotal evidence from the field to present a typology of business archetypes that represent a variety of responses toward sustainability. Findings The authors propose five typologies of business behavior that represent responses toward sustainability: business-as-usual, hypocritical pretender, hypocritical co-opter, responsible enterprise and purposeful enterprise. The first three typologies represent existing hypocritical approaches using weak sustainability. The last two typologies decrease corporate hypocrisy; improve alignment of talk, decisions and action; and help an organization adopt true and strong sustainability. Research limitations/implications This is a normative paper that critiques existing literature and practices in corporate sustainability and proposes new directions. It necessitates further research in the form of case studies and empirical cross-sectional and longitudinal analysis. It implies assessing firm impact in non-traditional ways and will call for the development of new measures and indicators of firm performance from a social and environmental perspective. Practical implications The typology can provide practitioners and researchers with one possible solution to eliminate or decrease corporate hypocrisy in relation to sustainability, reporting and communications. Social implications Planetary conditions have worsened, and business activity continues to contribute to deteriorating conditions. This research attempts to help businesses move away from hypocritical and destructive practices and to adopt true and strong sustainability practices for a flourishing planet. Furthermore, the authors articulate policy and practice recommendations in this context. Originality/value After decades of failure to make progress in achieving planetary sustainability, this research offers a model for practitioners and researchers to use in defining the actions necessary to achieve the elusive concept of sustainability.

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Sustainability Accounting for Externalities

Cited by 7 publications

References 9 publications

Koszty społeczne w sprawozdawczości jednostki gospodarczej

Koszty społeczne w sprawozdawczości jednostki gospodarczej

Forward Thinking for Sustainable Business Value: A New Method for Impact Valuation

Explorations in organized hypocrisy and a proposed direction for a sustainable future

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