The aim of this study is to evaluate how the integration of the triple bottom line encompassing economic, environmental, and social aspects can enhance the role of accounting in the assessment and disclosure of carbon pollution and climate change impacts. The survey was administered to over 98 executives in South Africa. The researcher applied an analytical descriptive methodology using the Statistical Package for the Social Sciences (SPSS) to evaluate the sample, complete, tabulate, analyse the data, and test the hypotheses. The results indicate that the consideration of carbon emissions influences sustainable development across its three aspects: economic, social, and environmental. The sub-hypothesis’s results show that keeping track of carbon emissions influences both the economic and environmental aspects of sustainable development. Accounting for carbon emissions does not significantly affect sustainable development in relation to the social aspect. The researcher asserted that the social aspect of sustainable development warrants consideration. Major firms recognise their role in attaining environmental sustainability and understand that neglecting labour and human rights norms will lead to accountability.

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Integrating the Triple Bottom Line in Sustainable Development: Assessment of Carbon Pollution and Climate Change Disclosure

  • Makhathini Lungani Rudolph,
  • Kansilembo Aliamutu

摘要

The aim of this study is to evaluate how the integration of the triple bottom line encompassing economic, environmental, and social aspects can enhance the role of accounting in the assessment and disclosure of carbon pollution and climate change impacts. The survey was administered to over 98 executives in South Africa. The researcher applied an analytical descriptive methodology using the Statistical Package for the Social Sciences (SPSS) to evaluate the sample, complete, tabulate, analyse the data, and test the hypotheses. The results indicate that the consideration of carbon emissions influences sustainable development across its three aspects: economic, social, and environmental. The sub-hypothesis’s results show that keeping track of carbon emissions influences both the economic and environmental aspects of sustainable development. Accounting for carbon emissions does not significantly affect sustainable development in relation to the social aspect. The researcher asserted that the social aspect of sustainable development warrants consideration. Major firms recognise their role in attaining environmental sustainability and understand that neglecting labour and human rights norms will lead to accountability.