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JOURNAL OF APPLIED BUSINESS AND ECONOMICS
Sustainability Accounting: Pros, Cons and Accounting Guidance
Author(s): Paige Pinkston, Mary Fischer
Citation: Paige Pinkston, Mary Fischer, (2021) "Sustainability Accounting: Pros, Cons and Accounting Guidance," Journal of Applied Business and Economics, Vol. 23, Iss.1, pp. 88-99
Article Type: Research paper
Publisher: North American Business Press
Abstract:
In the U.S sustainability accounting reporting is developing and becoming more prevalent in public companies. This paper details accounting literature to present a comprehensive view of the landscape of sustainability accounting reporting. An archival analysis is used to summarize sustainability reporting as there is increased pressure on companies to consider their social and environmental impacts which is
largely due to sustainability accounting reporting guidelines proliferation. Although U.S. Companies are not as far along in reporting sustainability issues, the current increase in sustainability reporting should lead to the pros over the cons for U.S. companies producing sustainability reports.
