Next Article in Journal
Bottom Rail on Top: The Shifting Sands of Sustainable Development Indicators as Tools to Assess Progress
Previous Article in Journal
What Do the IUCN Categories Really Protect? A Case Study of the Alpine Regions in Spain
Article Menu

Export Article

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

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

Financial Economy and Accounting Department, Faculty of Business and Tourism Studies, University of Extremadura, Avenida de la Universidad, s/n, 06071, Cáceres, Extremadura, Spain
Received: 30 March 2013 / Revised: 27 April 2013 / Accepted: 15 May 2013 / Published: 31 May 2013
View Full-Text   |   Download PDF [1086 KB, uploaded 24 February 2015]

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
This is an open access article distributed under the Creative Commons Attribution License (CC BY 3.0).

Scifeed alert for new publications

Never miss any articles matching your research from any publisher
  • Get alerts for new papers matching your research
  • Find out the new papers from selected authors
  • Updated daily for 49'000+ journals and 6000+ publishers
  • Define your Scifeed now

SciFeed Share & Cite This Article

MDPI and ACS Style

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.

Show more citation formats Show less citations formats

Related Articles

Article Metrics

Article Access Statistics

1

Comments

[Return to top]
Sustainability EISSN 2071-1050 Published by MDPI AG, Basel, Switzerland RSS E-Mail Table of Contents Alert
Back to Top