Abstrakti
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)
Alkuperäiskieli | Englanti |
---|---|
Sivut | 282 - 287 |
Sivumäärä | 5 |
Julkaisu | Sustainability and Climate Change |
Vuosikerta | 14 |
Numero | 5 |
DOI - pysyväislinkit | |
Tila | Julkaistu - 2021 |
OKM-julkaisutyyppi | A1 Julkaistu artikkeli, soviteltu |