Semantic Scholar Open Access 2024 2 sitasi

From EBIT to SEBIT (Sustainable EBIT): Sustainable Performance Accounting (SPA) using the Example of CO2 Accounting

Knut Henkel Jenny Lay-Kumar Christian Hiss Dr Emilie Fus Andreas Heck +10 lainnya

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Abstrak

Corporate sustainability reporting has become increasingly important in recent years. However, conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company. This article presents a new approach: Sustainable Performance Accounting (SPA), which is based on an extension of bookkeeping by including ESG bookkeeping. SPA enables companies to systematically measure and manage their sustainability performance. The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice. The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

Penulis (15)

Knut Henkel

Jenny Lay-Kumar

Christian Hiss

Dr Emilie Fus

Andreas Heck

Juliana Walkiewicz

Prof. Dr. Jannis Bischof

Gero Bothe

Prof Andrea Engelien

Dr. Christian Gaber

Prof. Dr Altan Günsoy

Dr Stephan Haubold

Prof. Dr Klaus Hufschlag

M. Müller

Eva Schimmer

Format Sitasi

APA MLA BibTeX

Henkel, K., Lay-Kumar, J., Hiss, C., Fus, D.E., Heck, A., Walkiewicz, J. et al. (2024). From EBIT to SEBIT (Sustainable EBIT): Sustainable Performance Accounting (SPA) using the Example of CO2 Accounting. https://doi.org/10.17265/1548-6583/2024.02.002

Akses Cepat

Lihat di Sumber doi.org/10.17265/1548-6583/2024.02.002

Informasi Jurnal

Tahun Terbit: 2024
Bahasa: en
Total Sitasi: 2×
Sumber Database: Semantic Scholar
DOI: 10.17265/1548-6583/2024.02.002
Akses: Open Access ✓