A new and extended balance sheet for sustainable business

Arne Fagerström, Fredrick Hartwig*, Jean Claude Mutiganda

*Corresponding author for this work

    Research output: Contribution to journalArticleScientificpeer-review


    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 languageEnglish
    Pages (from-to)282 - 287
    Number of pages5
    JournalSustainability and Climate Change
    Issue number5
    Publication statusPublished - 2021
    MoE publication typeA1 Journal article-refereed


    • Balance sheet
    • Sustainability accounting
    • Sustainability reporting


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