Abstract
Driven by external pressure, enterprises have begun to recognize the importance of sustainability. However, current sustainability reporting systems require improvements to include ways of measuring sustainability. This article presents a framework of a sustainable balance sheet (SBS) that is an extended version of a traditional balance sheet. The conceptual tools of this SBS framework come from relevant parts of resource theory and Vatter’s fund theory (Vatter, 1947)
| Original language | English |
|---|---|
| Pages (from-to) | 282 - 287 |
| Number of pages | 5 |
| Journal | Sustainability and Climate Change |
| Volume | 14 |
| Issue number | 5 |
| DOIs | |
| Publication status | Published - 2021 |
| MoE publication type | A1 Journal article-refereed |
Keywords
- Balance sheet
- Sustainability accounting
- Sustainability reporting
