Accounting and sustainable development: An exploration

Accounting, Organizations and Society

Volumn 39, Issue 6, 2014, Pages 395-413

  Bebbington, Jan ^a   Larrinaga, Carlos ^b  

^a UNIVERSITY OF ST ANDREWS   (United Kingdom)

^b UNIVERSITY OF BURGOS   (Spain)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84955200475     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2014.01.003     Document Type: Article

References (157)

1. Allen, C. R., Fontaine, J. J., Pope, K. L., & Garmestani, A. S. (2011). Adaptive management for a turbulent future. Journal of Environmental Management, 92(5), 1339-1345. http://dx.doi.org/10.1016/j.jenvman.2010.11.019.
2. Antheaume, N. (2004). Valuing external costs. From theory to practice: implications for full cost environmental accounting. European Accounting Review, 13(3), 443-464.
3. Aslaksen, I., & Ingeborg Myhr, A. (2007). ''The worth of a wildflower'': Precautionary perspectives on the environmental risk of GMOs. Ecological Economics, 60(3), 489-497.
4. Atkinson, G. (2000). Measuring corporate sustainability. Journal of Environmental Planning and Management, 43(2), 235-252.
5. Ayres, R. (1998). Turning point: The end of the growth paradigm. London: Earthscan.
6. Ball, A., & Bebbington, J. (2008). Accounting and reporting for sustainable development in public service organisations: Issues and emerging directions. Public Money and Management, 28(6), 323-325.
7. Baumgartner, R. J. (2011). Critical perspectives of sustainable development research and practice. Journal of Cleaner Production, 19(8), 783-786. http://dx.doi.org/10.1016/j.jclepro.2011.01.005.
8. Bebbington, J. (2007). Accounting for SD performance. London: Elsevier.
9. Bebbington, J. (2009). Measuring sustainable development performance: Possibilities and issues. Accounting Forum, 33(3), 189-193.
10. Bebbington, J., Brown, J., & Frame, B. (2007). Accounting technologies and sustainability assessment models. Ecological Economics, 61(2-3), 224-236.
11. Bebbington, J., Gray, R., Hibbit, C., & Kirk, E. (2001). Full cost accounting: An agenda for action. London: ACCA Research, Report 73.
12. Bebbington, J., & Gray, R. (2001). An account of sustainability: Failure, success and a reconceptualization. Critical Perspectives on Accounting, 12(5), 557-588.
13. Bebbington, J., Kirk, E. A., & Larrinaga, C. (2012). The production of normativity: A comparison of reporting regimes in Spain and the UK. Accounting, Organizations and Society, 37(2), 78-94. http://dx.doi.org/10.1016/j.aos.2012.01.001.
14. Bebbington, J., & Larrinaga, C. (2008). Carbon trading: Accounting and reporting issues. European Accounting Review, 17(4), 697-717.
15. Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337-361.
16. Bebbington, J., & Thomson, I. H. (2007). Social and environmental accounting, auditing, and reporting: A potential source of organisational risk governance? Environment and Planning C: Government and Policy, 25(1), 38-55.
17. Beilin, R., & Bender, H. (2011). Interruption, interrogation, integration and interaction as process: How PNS informs interdisciplinary curriculum design. Futures, 43(2), 158-165. http://dx.doi.org/10.1016/j.futures.2010.10.004.
18. Bent, D. (2006). Towards a monetised triple bottom line for an alcohol producer: Using stakeholder dialogue to negotiation a 'licence to operate/by constructing an account of social performance. In S. Schaltegger, M. Bennett, & R. Burritt (Eds.), Sustainability accounting and reporting (pp. 61-82). Delft: Springer.
19. Brouwer, R., & Spaninks, F. A. (1999). The validity of environmental benefits transfer: Further empirical testing. Environmental and Resource Economics, 14, 95-117.
20. Brown, V., Harris, J., & Russell, J. (2010). Tackling wicked problems through transdisciplinary imagination. London: Earthscan.
21. Brugnach, M., Dewulf, A., Pahl-Wostl, C., & Taillieu, T. (2008). Toward a relational concept of uncertainty: About knowing too little, knowing too differently, and accepting not to know. Ecology and Society, 13(2), 30.
22. Buhr, N. (1998). Environmental performance, legislation and annual report disclosure: The case of acid rain and Falconbridge. Accounting, Auditing & Accountability Journal, 11(2), 163-190.
23. Buhr, N., & Reiter, S. (2006). Ideology, the environment and one world view: A discourse analysis of Noranda's environmental and sustainable development reports advances in environmental accounting and management (Vol. 3, pp. 1-48). JAI.
24. Buhr, N. (2007). Histories of and rationales for sustainability reporting. In J. Unerman, B. O'Dwyer, & J. Bebbington (Eds.), Sustainability accounting and accountability. Oxon: Routledge.
25. Callon, M. (2009). Civilizing markets: Carbon trading between in vitro and in vivo experiments. Accounting, Organizations and Society, 34(3-4), 535-548. http://dx.doi.org/10.1016/j.aos.2008.04.003.
26. Canadian Institute of Chartered Accountants (1997). Full cost accounting from an environmental perspective. Toronto: Canadian Institute of Chartered Accountants.
27. Carpenter, P. A., & Bishop, P. C. (2009). The seventh mass extinction: Human-caused events contribute to a fatal consequence. Futures, 41(10), 715-722.
28. Chilvers, J. (2008). Deliberating competence. Science, Technology & Human Values, 33(2), 155-185. http://dx.doi.org/10.1177/0162243907307594.
29. Christenson, C. (1983). The methodology of positive accounting. The Accounting Review, 58(1), 1-22.
30. Clark, W. C., & Dickson, N. M. (2003). Sustainability science: The emerging research program. Proceedings of the National Academy of Sciences, 100(14), 8059-8061. http://dx.doi.org/10.1073/pnas.1231333100.
31. Cohen, S., Demeritt, D., Robinson, J., & Rothman, D. (1998). Climate change and sustainable development: Towards dialogue. Global Environmental Change, 8(4), 341-371.
32. Constance, D. H., & Bonanno, A. (2000). Regulating the global fisheries: The World Wildlife Fund, Unilever, and the Marine Stewardship Council. Agriculture and Human Values, 17(2), 125-139. http://dx.doi.org/10.1023/a:1007625606243.
33. Cortner, H. J. (2000). Making science relevant to environmental policy. Environmental Science & Policy, 3(1), 21-30. http://dx.doi.org/10.1016/s1462-9011(99)00042-8.
34. Costanza, R., d'Arge, R., de Groot, R., Farber, S., Grasso, M., Hannon, B., et al. (1997). The value of the world's ecosystem services and natural capital. Nature, 387(6630), 253-260. http://dx.doi.org/10.1038/387253a0.
35. Cummins, V., & McKenna, J. (2010). The potential role of sustainability science in coastal zone management. Ocean & Coastal Management, 53(12), 796-804. http://dx.doi.org/10.1016/j.ocecoaman.2010.10.019.
36. Czarniawska, B. (2004). Narratives in social science research. London: Sage.
37. Daly, H. (1996). Beyond growth. Boston: Beacon.
38. de Vries, B. J. M., & Petersen, A. C. (2009). Conceptualizing sustainable development: An assessment methodology connecting values, knowledge, worldviews and scenarios. Ecological Economics, 68(4), 1006-1019. http://dx.doi.org/10.1016/j.ecolecon.2008.11.015.
39. Deegan, C. (2002). The legitimising effect of social and environmental disclosures-A theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311.
40. Dey, C. (2007). Social accounting at Traidcraft Plc: A strugle for the meaning of fair trade. Accounting, Auditing & Accountability Journal, 20(3), 423-445.
41. Ding, G. K. C. (2008). Sustainable construction-The role of environmental assessment tools. Journal of Environmental Management, 86(3), 451-464. http://dx.doi.org/10.1016/j.jenvman.2006.12.025.
42. Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. The Pacific Sociological Review, 18(1), 122-136.
43. Driscoll, C., & Starik, M. (2004). The primordial stakeholder: Advancing the conceptual consideration of stakeholder status for the natural environment. Journal of Business Ethics, 49(1), 55-73. http://dx.doi.org/10.1023/B:BUSI.0000013852.62017.0e.
44. Dunlap, R. E. (2010). The maturation and diversification of environmental sociology: From constructivism and realism to agnosticism and pragmatism. In M. R. Redclift & G. Woodgate (Eds.), The international handbook of environmental sociology (2nd ed. Cheltenham: Edward Elgar Publishing.
45. Eden, S., Bear, C., & Walker, G. (2008). Mucky carrots and other proxies: Problematising the knowledge-fix for sustainable and ethical consumption. Geoforum, 39(2), 1044-1057. http://dx.doi.org/10.1016/j.geoforum.2007.11.001.
46. Elad, C. (2001). Auditing and governance in the forestry industry: Between protest and professionalism. Critical Perspectives on Accounting, 12(5), 647-671. http://dx.doi.org/10.1006/cpac.2001.0478.
47. Epstein, P. R., Buonocore, J. J., Eckerle, K., Hendryx, M., Stout Iii, B. M., Heinberg, R., et al. (2011). Full cost accounting for the life cycle of coal. Annals of the New York Academy of Sciences, 1219(1), 73-98. http://dx.doi.org/10.1111/j.1749-6632.2010.05890.x.
48. Espeland, W. N., & Stevens, M. L. (2008). A sociology of quantification. Archives Européennes de Sociologie, 49(3), 401-436.
49. European Union (1992). Fifth action programme, Com (1992) 23 final, Vol. I-III, Brussels, 27 March 1992. CB-CO-92-151-EN-C.
50. Fadeeva, Z., & Mochizuki, Y. (2010). Higher education for today and tomorrow: University appraisal for diversity, innovation and change towards sustainable development. Sustainability Science, 5(2), 249-256. http://dx.doi.org/10.1007/s11625-010-0106-0.
51. Farrell, K. N. (2011). Snow white and the wicked problems of the west: A look at the lines between empirical description and normative prescription. Science, Technology & Human Values, 36(3), 334-361. http://dx.doi.org/10.1177/0162243910385796.
52. Ferguson, J. (2007). Analysing accounting discourse: Avoiding the ''fallacy of internalism''. Accounting, Auditing and Accountability Journal, 20(6), 912-934.
53. Figge, F., & Hahn, T. (2004). Sustainable value added-Measuring corporate contributions to sustainability beyond eco-efficiency. Ecological Economics, 48(2), 173-187. http://dx.doi.org/10.1016/j.ecolecon.2003.08.005.
54. Font, X. (2002). Environmental certification in tourism and hospitality: Progress, process and prospects. Tourism Management, 23(3), 197-205. http://dx.doi.org/10.1016/s0261-5177(01)00084-x.
55. Frame, B., & Bebbington, J. (2012). A comparison of the national sustainable development strategies for New Zealand and Scotland. International Journal of Sustainable Development, 15(3), 249-276.
56. Frame, B., & Brown, J. (2008). Developing post-normal technologies for sustainability. Ecological Economics, 65(2), 225-241.
57. Frame, B., & Cavanagh, J. (2009). Experiences of sustainability assessment: An awkward adolescence. Accounting Forum, 33(3), 195-208. http://dx.doi.org/10.1016/j.accfor.2008.07.007.
58. Frame, B., & O'Connor, M. (2011). Integrating valuation and deliberation: The purposes of sustainability assessment. Environmental Science & Policy, 14(1), 1-10. http://dx.doi.org/10.1016/j.envsci.2010.10.009.
59. Francis, J. R. (2011). Auditing without borders. Accounting, Organizations and Society, 36(4-5), 318-323. http://dx.doi.org/10.1016/j.aos.2011.07.003.
60. Fraser, M. (2012). Fleshing out an engagement with a social accounting technology. Accounting, Auditing and Accountability Journal, 25(3), 508-534.
61. Freeman, R. (1984). Strategic management: A stakeholder approach. Boston: Pitman Publishing.
62. Funtowicz, S. O., & Ravetz, J. R. (1993). Science for the post-normal age. Futures, 25(7), 739-755.
63. Funtowicz, S. O., & Ravetz, J. R. (1994). The worth of a songbird: Ecological economics as a post-normal science. Ecological economics, 10(3), 197-207.
64. Gandenberger, C., Garrelts, H., & Wehlau, D. (2011). Assessing the effects of certification networks on sustainable production and consumption: The cases of FLO and FSC. Journal of Consumer Policy, 34(1), 107-126. http://dx.doi.org/10.1007/s10603-011-9155-8.
65. Gibbons, M., Limoges, C., Nowotony, H., Schwartzman, S., Scott, P., & Trow, M. (1994). The new production of knowledge: The dinamics of science and research in contemporary societies. London: Sage Publications.
66. Goeminne, G. (2011). Has science ever been normal? On the need and impossibility of a sustainability science. Futures, 43(6), 627-636.
67. Gouldson, A., & Bebbington, J. (2007). Corporations and the governance of environmental risk. Environment and Planning C: Government and Policy, 25(1), 4-20.
68. Gray, R. (1990). The greening of accountancy: The profession after Pearce. London: ACCA.
69. Gray, R. (2002). The social accounting project and accounting organizations and society privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society, 27(7), 687-708.
70. Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35(1), 47-62.
71. Gray, R., & Milne, M. (2004). Towards reporting on the triple bottom line: Mirages, methods and myths. In A. Henriques (Ed.), Triple bottom line: Does it all add up?: Assessing the sustainability of business and CSR. London: Earthscan Publications.
72. Gray, R., & Laughlin, R. (2012). It was 20 years ago today: Sgt Pepper, Accounting, Auditing & Accountability Journal, green accounting and the Blue Meanies. Accounting, Auditing and Accountability Journal, 25(2), 228-255.
73. Haapio, A., & Viitaniemi, P. (2008). A critical review of building environmental assessment tools. Environmental Impact Assessment Review, 28(7), 469-482. http://dx.doi.org/10.1016/j.eiar.2008.01.002.
74. Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1-3), 405-440. http://dx.doi.org/10.1016/s0165-4101(01)00018-0.
75. Herbohn, K. (2005). A full cost environmental accounting experiment. Accounting, Organizations and Society, 30(6), 519-536.
76. Hines, R. (1991). On valuing nature. Accounting, Auditing & Accountability Journal, 4(3), 27-29.
77. Holling, C. S. (2001). Understanding the complexity of economic, ecological, and social systems. Ecosystems, 4(5), 390-405. http://dx.doi.org/10.1007/s10021-001-0101-5.
78. Hopwood, A. G. (2009). Accounting and the environment. Accounting, Organizations and Society, 34, 433-439.
79. Hopwood, A. G., Unerman, J., & Fries, J. (2010). Accounting for sustainability: Practical insights. London: Earthscan.
80. Intergovernmental Panel on Climate Change (2007). Climate change 2007: A synthesis report (WMO/UNEP).
81. Intergovernmental Panel on Climate Change (2013). Climate change 2013: The physical science basis. Summary for policymakers. .
82. Jackson, T. (2009). Prosperity without growth: Economics for a finite planet. London: Earthscan.
83. Jasanoff, S. (2007). Technologies of humility. Nature, 450(7166), 33. http://dx.doi.org/10.1038/450033a.
84. Jerneck, A., Olsson, L., Ness, B., Anderberg, S., Baier, M., Clark, E., et al. (2011). Structuring sustainability science. Sustainability science, 6(1), 69-82. http://dx.doi.org/10.1007/s11625-010-0117-x.
85. Jones, M. (1996). Accounting for biodiversity: A pilot study. British Accounting Review, 28, 281-303.
86. Jones, M. (2003). Accounting for biodiversity: Operationalising environmental accounting. Accounting, Auditing and Accountability Journal, 16(5), 762-789.
87. Kajikawa, Y. (2008). Research core and framework of sustainability science. Sustainability Science, 3(2), 215-239. http://dx.doi.org/10.1007/s11625-008-0053-1.
88. Kastenhofer, K., Bechtold, U., & Wilfing, H. (2011). Sustaining sustainability science: The role of established inter-disciplines. Ecological Economics, 70(4), 835-843. http://dx.doi.org/10.1016/j.ecolecon.2010.12.008.
89. Kates, R. W., Clark, W. C., Corell, R., Hall, J. M., Jaeger, C. C., Lowe, I., et al. (2001). Sustainability science. Science, 292(5517), 641-642. http://dx.doi.org/10.1126/science.1059386.
90. Komiyama, H., & Takeuchi, K. (2006). Sustainability science: Building a new discipline. Sustainability science, 1(1), 1-6.
91. Laine, M. (2009). Ensuring legitimacy through rhetorical changes?: A longitudinal interpretation of the environmental disclosures of a leading Finnish chemical company. Accounting, Auditing & Accountability Journal, 22(7), 1029-1054.
92. Lamberton, G. (2000). Accounting for sustainable development-A case study of city farm. Critical Perspectives on Accounting, 11(5), 583-605.
93. Latour, B. (2004). Why has critique run out of steam? From matters of fact to matters of concern. Critical Inquiry, 30(2), 225-248.
94. Lawson, J. (2011). Tendential autonomy and conflict containment in nonstate governance mechanisms. Law & Policy, 33(3), 391-426. http://dx.doi.org/10.1111/j.1467-9930.2011.00343.x.
95. Llewellyn, S., & Milne, M. J. (2007). Accounting as codified discourse. Accounting, Auditing and Accountability Journal, 20(6), 805-824.
96. Lohmann, L. (2009). Toward a different debate in environmental accounting: The cases of carbon and cost-benefit. Accounting, Organizations and Society, 34(3-4), 499-534.
97. MacKenzie, D. (2009). Making things the same: Gases, emission rights and the politics of carbon markets. Accounting, Organizations and Society, 34(3-4), 440-455.
98. Max-Neef, M. A. (2005). Foundations of transdisciplinarity. Ecological Economics, 53(1), 5-16. http://dx.doi.org/10.1016/j.ecolecon.2005.01.014.
99. McPhail, K., & McKernan, J. (2011). Accounting for human rights: An overview and introduction. Critical Perspectives on Accounting, 22(8), 733-737. http://dx.doi.org/10.1016/j.cpa.2011.07.007.
100. Millennium Ecosystem Assessment (2005). Ecosystems and human wellbeing: Synthesis. World Resources Institute.
101. Miller, P., & Rose, N. (2008). Governing the present. Cambridge: Polity.
102. Milne, M. J. (1991). Accounting, environmental resource values, and nonmarket valuation techniques for environmental resources: A review. Accounting, Auditing & Accountability Journal, 4(3), 81-109.
103. Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. The Academy of Management Review, 22(4), 853-886. http://dx.doi.org/10.2307/259247.
104. Mulgan, T. (2006). Future people: A moderate consequentialist account of our obligations to future generations. Oxford: Clarendon Press.
105. Müller, A. (2003). A flower in full blossom?: Ecological economics at the crossroads between normal and post-normal science. Ecological Economics, 45(1), 19-27. http://dx.doi.org/10.1016/s0921-8009(02)00256-2.
106. Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society, 23(3), 265-282.
107. Niemeyer, S., & Spash, C. L. (2001). Environmental valuation analysis, public deliberation, and their pragmatic syntheses: A critical appraisal. Environment and Planning C: Government and Policy, 19(4), 567-585.
108. O'Riordan, T. (2004). Environmental science, sustainability and politics. Transactions of the Institute of British Geographers, 29(2), 234-247. http://dx.doi.org/10.1111/j.0020-2754.2004.00127.x.
109. Orr, D. (2002). Four challenges of sustainability. Conservation Biology, 16(6), 1457-1460. http://dx.doi.org/10.1046/j.1523-1739.2002.01668.x.
110. O'Sullivan, N., & O'Dwyer, B. (2009). Stakeholder perspectives on a financial sector legitimation process: The case of NGOs and the equator principles. Accounting, Auditing and Accountability Journal, 22(4), 553-587.
111. Owen, D. (2008). Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Accounting, Auditing & Accountability Journal, 21(2), 240-267.
112. Pahl-Wostl, C., Mostert, E., & Fabara, D. (2008). The growing importance of social learning in water resources management and sustainability science. Ecology and Society, 13(1), 24-27.
113. Parker, L. D. (2005). Social and environmental accountability research: A view from the commentary box. Accounting, Auditing & Accountability Journal, 18(6), 842-860.
114. Parker, L. D. (2011). Building bridges to the future: Mapping the territory for developing social and environmental accountability. Social and Environmental Accountability Journal, 31(1), 7-24. http://dx.doi.org/10.1080/0969160x.2011.556389.
115. Patten, D. M. (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society, 17(5), 471-475.
116. Pearce, D., Markandya, A., & Barbier, E. B. (1989). Blueprint for a green economy. London: Earthscan.
117. Pielke, R. (2007). The Honest Broker: Making sense of the science in policy and politics. Cambridge: Cambridge University Press.
118. Porter, T. M. (1995). Trust in numbers. The pursuit of objectivity in science and public life. Princeton: Princeton University Press.
119. Power, M. (1992). After calculation? Reflection on critique of economic reason by André Gorz. Accounting, Organizations and Society, 17(5), 477-499. http://dx.doi.org/10.1016/0361-3682(92)90043-R.
120. Pretty, J. (2011). Interdisciplinary progress in approaches to address social-ecological and ecocultural systems. Environmental Conservation, 38(02), 127-139. http://dx.doi.org/10.1017/S0376892910000937.
121. Quental, N., Lourenço, J., & da Silva, F. (2011). Sustainability: Characteristics and scientific roots. Environment, Development and Sustainability, 13(2), 257-276. http://dx.doi.org/10.1007/s10668-010-9260-x.
122. Raynolds, L., Murray, D., & Heller, A. (2007). Regulating sustainability in the coffee sector: A comparative analysis of third-party environmental and social certification initiatives. Agriculture and Human Values, 24(2), 147-163. http://dx.doi.org/10.1007/s10460-006-9047-8.
123. Redclift, M. (1999). Sustainability and sociology: Northern preoccupations. In E. Becker & T. Jahn (Eds.), Sustainability and the social sciences. London: Zed Books Ltd.
124. Rittel, H. W. J., & Webber, M. M. (1973). Dilemmas in a general theory of planning. Policy Sciences, 4(2), 155-169.
125. Roberts, R. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595-612.
126. Rockstrom, J., Steffen, W., Noone, K., Persson, A., Chapin, F. S., Lambin, E. F., et al. (2009). A safe operating space for humanity. Nature, 461(7263), 472-475. http://dx.doi.org/10.1038/461472a.
127. Rubenstein, D. B. (1992). Bridging the gap between green accounting and black ink. Accounting, Organizations and Society, 17(5), 501-508. http://dx.doi.org/10.1016/0361-3682(92)90044-S.
128. Russell, S. L., & Thomson, I. (2009). Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland. Accounting Forum, 33(3), 225-244.
129. Samiolo, R. (2012). Commensuration and styles of reasoning: Venice, cost-benefit, and the defence of place. Accounting, Organizations and Society, 37(6), 382-402. http://dx.doi.org/10.1016/j.aos.2012.04.001.
130. Schaltegger, S., Bennett, M., & Burritt, R. (2006). Sustainability accounting and reporting. Delft: Springer.
131. Scheffer, M., Carpenter, S., Foley, J. A., Folke, C., & Walker, B. (2001). Catastrophic shifts in ecosystems. Nature, 413(6856), 591-596. http://dx.doi.org/10.1038/35098000.
132. Sen, A. (1999). Development as freedom. Oxford: Oxford University Press.
133. Shreck, A., Getz, C., & Feenstra, G. (2006). Social sustainability, farm labor, and organic agriculture: Findings from an exploratory analysis. Agriculture and Human Values, 23(4), 439-449. http://dx.doi.org/10.1007/s10460-006-9016-2.
134. Söderholm, P., & Sundqvist, T. (2003). Pricing environmental externalities in the power sector: Ethical limits and implications for social choice. Ecological Economics, 46(3), 333-350. http://dx.doi.org/10.1016/s0921-8009(03)00185-x.
135. Spangenberg, J. H. (2011). Sustainability science: A review, an analysis and some empirical lessons. Environmental Conservation, 38(03), 275-287. http://dx.doi.org/10.1017/S0376892911000270.
136. Spash, C. L. (2007). Deliberative monetary valuation (DMV): Issues in combining economic and political processes to value environmental change. Ecological Economics, 63(4), 690-699. http://dx.doi.org/10.1016/j.ecolecon.2007.02.014.
137. Spence, C. (2007). Social and environmental reporting and hegemonic discourse. Accounting, Auditing & Accountability Journal, 20(6), 855-882.
138. Spence, L. J., & Rinaldi, L. (2014). Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain. Accounting, Organizations and Society, 39(6), 433-452. http://dx.doi.org/10.1016/j.aos.2012.03.003.
139. Stern, N. (2006). The economics of climate change: The Stern review. Cambridge: Cambridge University Press.
140. Stiglitz, J., Sen, A., & Fitoussi, J. (2009). Report by the commission on the measurement of economic and social progress.
141. Stone, C. (2010). Should trees have legal standing?: Law, morality and the environment (3rd ed.). Oxford: Oxford University Press.
142. The Economics of Ecosystems and Biodiversity (2010). The economics of ecosystems and biodiversity: Mainstreaming the economics of nature: A synthesis of the approach, conclusions and recommendations of TEEB.
143. Thomson, I., & Bebbington, J. (2004). It doesn't matter what you teach? Critical Perspectives on Accounting, 15(4-5), 609-628.
144. Thomson, I., & Bebbington, J. (2005). Social and environmental reporting in the UK: A pedagogic evaluation. Critical Perspectives on Accounting, 16(5), 507-533.
145. Thomson, I. (2007). Mapping the terrain of sustainability accounting. In J. Unerman, B. O'Dwyer, & J. Bebbington (Eds.), Sustainability accounting and accountability. Oxon: Routledge.
146. Trotman, K. T., & Bradley, G. W. (1981). Associations between social responsibility disclosure and characteristics of companies. Accounting, Organizations and Society, 6(4), 355-362. http://dx.doi.org/10.1016/0361-3682(81)90014-3.
147. Unerman, J., Bebbington, J., & O'Dwyer, B. (Eds.). (2007). Sustainability accounting and accountability. Oxon: Routledge.
148. United Nations (1992). Rio declaration on environment and development. New York: United Nations Conference on Environment and Development.
149. United Nations Environment Programme (2007). Global environmental outlook: GEO4 environment for development. New York: United Nations.
150. United Nations Environment Programme (2012). Global Environmental Outlook 5. New York: United Nations.
151. UNWCED (1987). Report of the world commission on environment and development: Our common future. Oxford: Oxford University Press.
152. USEPA (1996). Environmental accounting case studies: Full cost accounting for decision making at Ontario hydro. Washington: USEPA.
153. Victor, P. (2008). Managing without growth: Slower by design not disaster. Cheltenham: Edward Elgar.
154. Walker, W. E., Harremoes, P., Rotmans, J., Sluijs, J. P. V. D., Asselt, M. B. A. V., Janssen, P., et al. (2003). Defining uncertainty: A conceptual basis for uncertainty management in model-based decision support. Integrated Assessment, 4(1), 5-17.
155. Wilkinson, R., & Pickett, K. (2009). The spirit level: Why more equal societies almost always do better. London: Allen Lane.
156. Wilson, E. (1998). Consilience: The unity of knowledge. New York: Random House.
157. Xing, Y., Horner, R. M. W., El-Haram, M. A., & Bebbington, J. (2009). A framework model for assessing sustainability impacts of urban development. Accounting Forum, 33(3), 209-224. http://dx.doi.org/10.1016/j.accfor.2008.09.003.