Özet:

The aim of this study is to evaluate the interaction between corporate sustainability and sustainability accounting in theoretical framework. In the light of literature review it can be said that traditional accounting system as a part of business’s fundamental information system cannot meet the need for information about corporate sustainability. Sustainability accounting, as an approach proposed for meeting this need, includes the methods of measuring and evaluating effects of economic activities of a business on the environment and its stakeholders. The study indicates that sustainability accounting system increases business’s reliability and transparency in the social and environmental issues while it also contributes to measuring product costs more accurately and to increasing efficiency in resource use

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