Environmental and Sustainability Accounting: A Conceptual Framework

By Lara Tarquinio.

Published by The Sustainability Collection

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Article: Print $US10.00
Article: Electronic $US5.00

Both environmental accounting and sustainability accounting have been used with ever increasing frequency in both academic literature and in corporate practice over the last years. This paper reviews the main contributions made by academic and professional accounting literature on the issue of environmental and sustainability accounting and reporting. In particular, the issue of sustainability accounting and reporting is examined, and differences and/or similarities with environmental accounting and reporting are emphasised. The role of the Global Reporting Initiative (GRI) is discussed as regards the development and dissemination of a model of sustainability report.

Keywords: Environmental Accounting, Sustainability Accounting, Accountability, Stakeholder Engagement, Sustainability Reporting, Global Reporting Initiative

The International Journal of Environmental, Cultural, Economic and Social Sustainability, Volume 6, Issue 3, pp.263-274. Article: Print (Spiral Bound). Article: Electronic (PDF File; 606.460KB).

Prof. Lara Tarquinio

Associate Professor in Business Administration (SECS P/07), DASTA (Department of Business, Statistical and Technological and Environmental Studies), University “G. d’Annunzio” of Chieti – Pescara, Pescara, Italy

The research undertaken and coordinated has concerned a number of different topics.The research undertaken and coordinated has concerned a number of different topics. Now environmental and sustainability accounting are the principal focus of my research interests. My main publications include the following topics: the functions of explanatory notes in the transition process from IAS to IFRS; financial derivative tools and international accounting principles; financial derivatives in bank financial statements; aspects of change in the relationship between businesses and the natural, physical environment; Corporate Environmental Responsibility and business communication. Now I’m Associate Professor for the course in “Business Administration” - Faculty of Economics of the University “G. d’Annunzio” of Chieti. Adjunct Professor for the course in “Accounting and Environmental Balance”- Faculty of Economics of the University “G. d’Annunzio” of Chieti. Professor in charge of the course in “Business Administration” – Faculty of Law of the “Leonardo da Vinci” Open University. I’m Member of the Committee of Professors for the Research Doctorate in Business Administration and Financial Intermediaries from the XVI to the XXIII cycle and the Research Doctorate in Innovation, Accounting, Environment and Finance for the XXIV cycle. From 2005 I’m Delegate on Vocational Advisory Services of the Faculty of Economics of the University “G. d’Annunzio” of Chieti.

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