Portal de Periódicos da CAPES

Green accounting for corporate sustainability

2012; University of Miskolc; Volume: 8; Issue: 02 Linguagem: Inglês

2415-9883

Hódi Hernádi Bettina,

Sustainable Supply Chain Management

Today, corporate sustainability is one of the greatest challenges facing companies. Therefore, this study aims to show how accounting, as the language of business and the source of information, can meet the criteria of sustainability. This article starts out by analysing the different approaches to corporate sustainability, then it proposes the reinterpretation of the most important accounting principle, the ‘going concern’ principle. In the following section it outlines the characteristics of accounting from the point of view of sustainability. Finally, it proposes ways of transforming green accounting, both in name and content, into sustainability accounting.