ABSTRACT
Many companies have introduced strategies and practices that relate to sustainability. That explains the continuous attention in research given to the development of new strategies and related business models in which sustainability is given a prominent place. Consequently, there is also research in the area of management accounting that can support strategies and management control in the area of corporate sustainability. This chapter explores various avenues to promote sustainability as a major strategic management issue and how these call for supporting accounting information.
Special attention is given to the following areas:
Business continuity and environmental management
Corporate governance and sustainability
Responsible management
Hyper-competitive markets, strategies and organizational adaptation
Business models and sustainability
The rise of community-based strategies, innovation and management accounting.