Major Papers

Keywords

Sustainability Accounting; Sustainability Reporting; Sustainable Development; Environment and Social Accounting.

Abstract

This paper focuses primarily on the global state of development of sustainability accounting. At the same time, this article also discusses the development of sustainability accounting in the financial industry and banking sector. The development of sustainability accounting systems is influenced by the concept of sustainable development, and different regions of the world have different views on the concept of sustainability due to their different levels of political and economic development. In addition, sustainability accounting first appeared in the manufacturing industry, followed by the banking industry. Therefore, in addition to the introduction and conclusion, this paper mainly consists of four parts, namely sustainable development, sustainability accounting, comparison between Canada and other countries, and the development of sustainability accounting from manufacturing industry to banking industry.

Primary Advisor

Talal Al-Hayale

Program Reader

David Van Rijt

Degree Name

Master of Business Administration

Department

Business Administration

Document Type

Major Research Paper

Convocation Year

2024

Included in

Accounting Commons

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