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Sustainability 2013, 5(6), 2389-2420; doi:10.3390/su5062389
Article

Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies

Received: 30 March 2013 / Revised: 27 April 2013 / Accepted: 15 May 2013 / Published: 31 May 2013
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Abstract

Because the issue of sustainability presents urgent problems crucial to the future of mankind, there has been serious discussion of the role accounting should play. In this context, a new line of research, still at a relatively unexplored, embryonic stage, has arisen, which tries to establish measurement of business sustainability and so compensate for the lack of information currently existing about the net impact of the company’s activity. Full Cost Accounting could allow sustainability to be translated into the language of business, together with analysis and comparison of its progress, so it might be the most appropriate vehicle for more participatory, democratic accounting, with greater dialogue, giving the accountant a much more active role, this being necessary in order to generalize the research, development and use. To analyze the current situation, a survey of 192 Spanish companies was carried out to obtain at first hand the perception of strategic positioning adopted with regard to Sustainable Development, measurement of the contribution of business activity to its achievement and the rendering of accounts carried out.
Keywords: sustainable development; externalities; manager’s perceptions; theoretical model; measuring sustainable development performance; environmental management accounting; full cost accounting; reporting; theoretical model sustainable development; externalities; manager’s perceptions; theoretical model; measuring sustainable development performance; environmental management accounting; full cost accounting; reporting; theoretical model
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Pajuelo Moreno, M.L. Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies. Sustainability 2013, 5, 2389-2420.

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