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date: 19 June 2019

Accounting  

Source:
Berkshire Encyclopedia of Sustainability
Author(s):
Doug CERFDoug CERF, Kate LANCASTERKate LANCASTER, Arline SAVAGEArline SAVAGE

In the twenty-first century, many accounting professionals are expected to consider the triple bottom line (TBL)—environmental, social, and financial performance—when preparing statements for businesses; sustainability reports increasingly supplement annual reports. Internal decision makers also rely on analyses that incorporate the TBL. Although formal guidelines do not exist yet, informal accounting and reporting standards are important in helping organizations understand their TBL effect and their stakeholder responsibilities. ...

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