Sustainability Accounting; Sustainability Reporting; Sustainable Development; Environment and Social Accounting.
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.
David Van Rijt
Master of Business Administration
Major Research Paper