Year: 2024
Type: article
Abstract: The aim of this essay is to define sustainable accounting and how it has evolved over the years, highlighting the need and the formation, and the changes implemented on a decade-by-decade basis. The initial trend is thought to be inexistent when climate change was relatively not as big an issue as it is today, slightly existent when developed nations started waking up to changes in the climate and lastly, strongly existent, when sustainable accounting and carbon monitoring is not an option, but mandatory for a large subset of countries, multinational firms, and organizations all over the world.
DOI: 10.54097/w7eryd06
Author: Mingzhen Jiang
Institution: Durham University
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Climate action
Open Access status: diamond
OpenAlex ID: W4403359272