Presentation of a Sustainability Accounting Classification

Abstract

This article deals with the types of sustainability accounting classified by various criteria. Environmental accounting is a type of accounting which considers not only financial capital but also other forms of capital: natural, human, social, etc. This article focuses on the types of sustainability accounting which concern the relationship between enterprises and natural capital. The author singles out certain methods of conservation and protection of the environment and particularly of natural capital using strong and weak sustainability approaches. The supporters of weak sustainability, who are generally environmental economists, are inspired by the neoclassical theory, while the strong sustainability advocates (or ecological economists) offer to introduce a systematic depreciation of natural capital.

Keywords

• экологический и социальный учет
• классификация
• устойчивое развитие
• слабая и сильная устойчивость
• sustainability and social responsibility accounting
• classification
• sustainable development
• weak and strong sustainability