ABSTRACT
This chapter provides an overview of various theories that often occur in connection with research on accounting for sustainability. This chapter describes the most important aspects of theories, how they interact and how they can help to explain some of the phenomena that research on accounting for sustainability is involved in. Accounting for sustainability has a broad approach to what is being studied and includes, among other things
financial information
descriptive reports and how an organization lives up to what is required by environmental standards
ethical aspects regarding sustainability in production and manufacturing
providing information to respond to external pressures or the needs of internal decision-makers that companies and organizations seek to address
arguments for and against different theories in sustainability reporting.
