|Published online: October 24, 2016||$US5.00|
Sustainability reporting to accompany traditional financial reports has momentum, but lack of consistency in preparing sustainability reports inhibits their usefulness. This paper presents a development guide for a consistent and auditable sustainability reporting model based on modified value-added reporting. Value added taken from traditional accounting reports is allocated to five dimensions of sustainability: financial, social, environmental, technological, and a residual value retained in the company. Sustainability indicators based on ratios of allocated amounts to the five dimensions are illustrated for a fictitious company. The underlying idea is that if there is an imbalance among the proportions of value added distributed among the dimensions of sustainability, the company’s long-term survival could be at stake.
|Keywords:||Sustainability Reporting, Value Added, Dimensions of Sustainability|
The International Journal of Social Sustainability in Economic, Social and Cultural Context, Volume 12, Issue 4, December 2016, pp.35-43. Article: Print (Spiral Bound). Published online: October 24, 2016 (Article: Electronic (PDF File; 663.652KB)).
Professor, Faculty of Education and Business Studies, Department of Business and Economics Studies, University of Gävle, Gävle, Sweden
Senior Lecturer, Department of Trade, Industry, and Business, Academy of Economics, Business Administration, and Social Studies, University of Dalarna, Gävle, Sweden