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The chapter examines the complex relationship between accounting and sustainability, highlighting how the role of accounting is not limited to a matter of communication and representation, but contributes to sustainable transformation and reduction of the negative impact of organizations on the environment. A section is dedicated to the definition of the key concepts of accounting, sustainability and social reporting, in order to identify their conceptual and practical areas. After highlighting the communicative role of accounting, the chapter specifically addresses the principles of sustainability and accountability. In conclusion, it highlights the importance of social inclusion as a component of social sustainability.

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Defining Accounting and Accountability for Sustainability and Social Inclusion

  • 章节

  • 发表日期：

    2026年

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  • Maria-Gabriella Baldarelli,
  • Eleonora Cardillo

摘要

The chapter examines the complex relationship between accounting and sustainability, highlighting how the role of accounting is not limited to a matter of communication and representation, but contributes to sustainable transformation and reduction of the negative impact of organizations on the environment. A section is dedicated to the definition of the key concepts of accounting, sustainability and social reporting, in order to identify their conceptual and practical areas. After highlighting the communicative role of accounting, the chapter specifically addresses the principles of sustainability and accountability. In conclusion, it highlights the importance of social inclusion as a component of social sustainability.