A new and extended balance sheet for sustainable business

Arne Fagerström; Fredrick Hartwig; Jean Claude Mutiganda

doi:10.1089/scc.2021.0023

A new and extended balance sheet for sustainable business

Arne Fagerström, Fredrick Hartwig^*, Jean Claude Mutiganda

^*Korresponderande författare för detta arbete

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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)

Originalspråk	Engelska
Sidor (från-till)	282 - 287
Antal sidor	5
Tidskrift	Sustainability and Climate Change
Volym	14
Nummer	5
DOI	https://doi.org/10.1089/scc.2021.0023
Status	Publicerad - 2021
MoE-publikationstyp	A1 Tidskriftsartikel-refererad

FN:s SDG:er

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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{\textquoteright}s fund theory (Vatter, 1947)",

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AB - 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)

KW - Balance sheet

KW - Sustainability accounting

KW - Sustainability reporting

U2 - 10.1089/scc.2021.0023

DO - 10.1089/scc.2021.0023

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A new and extended balance sheet for sustainable business

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FN:s SDG:er

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