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Sustainability Accounting: A Critique Of British Airways Essay Example

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Sustainability Accounting: A Critique Of British Airways

Sustainability Accounting: A Critique Of British Airways. Ball and Milne suggest that the growth of businesses come with an inevitable increase in the demand for energy consumption and this, in turn, leads to more environmental footprints (Ball & Milne, 2005). Therefore, the concept of the triple bottom line seems to provide a system through which the level of emissions is gauged and evaluated in order to find more constructive and improved ways of doing things in order to minimise a firm’s environmental footprints (Chapman & Milne, 2004). This involved defining the Economic, Social and Environmental framework of the operation of an organization in order to achieve the assess performance and ensure better systems are used to improve future performances and minimise the impact of a given organization’

s operations. Thus, there has been an evolution from merely focusing on financial reporting to the inclusion of environmental and social factors in annual reports of companies. However, many of these reports were originally commentaries and they elucidated the sentiments of the management of companies and what they sought to put out to members of the public in a selective manner (Darnall, et al., 2009). After the year 2000, companies moved towards a model where annual reports were to include four main elements: Financial Statements; Management Commentaries; Sustainability Reports; Corporate Governance Reports (Hammond & Miles, 2004) Sustainability reports were to be presented as a means of showing the level of environmental footprints the organization was exerting. And this was to present a profile whereby their energy consumptions and responsible actions in the year under review was conducted and its impact on the firm and other stakeholders. Thus, sustainability reporting became a branch of the firm’s activities as part of the corporate governance commitments and desires to meet social responsibility patterns and requirements. This was to give impetus to corporate reporting and provide a holistic view of the activities of the year on the basis of the Triple-Bottom Line system and approach. Sustainability Accounting: A Critique Of British Airways.

References

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All10: , (Allen, 2010),

Ban12: , (Bansal & Hoffmann, 2012),

Smi12: , (Smith, 2012, p. 2),

Gra10: , (Gray, 2010),

How12: , (Howarth, 2012),

Her10: , (Herrmann, 2010),

Bal05: , (Ball & Milne, 2005),

Cha04: , (Chapman & Milne, 2004),

Dar09: , (Darnall, et al., 2009),

Ham04: , (Hammond & Miles, 2004),

Blo13: , (Blowfiield, 2013, p. 32),

OEC101: , (OECD, 2010),

McB09: , (McBeth, 2009),

Glo12: , (Global Reporting Initiative, 2012),

Tii14: , (Tiina, et al., 2014),

Dar091: , (Darnall, et al., 2009),

Bro131: , (Brown, 2013),

Bec14: , (Becker Friedman Institute, 2014),

Bri14: , (British Airways, 2014),

Bri14: , (British Airways, 2014, p. 17),

Bri14: , (British Airways, 2014, pp. 8-9),

Bri14: , (British Airways, 2014, p. 16),

Bri14: , (British Airways, 2014, pp. 17-31),

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preview essay on Sustainability Accounting: A Critique Of British Airways
  • Pages: 12 (3000 words)
  • Document Type: Essay
  • Subject: Finance & Accounting
  • Level: Undergraduate
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