Accounting-sustainability hybrids: constructing corporate integrated sustainability indices

• Grant number: 15/09059-3
• Support Opportunities: Scholarships abroad - Research
• Start date: August 01, 2015
• End date: May 31, 2016
• Field of knowledge: Applied Social Sciences - Administration - Accounting
• Principal Investigator: Solange Garcia dos Reis
• Grantee: Solange Garcia dos Reis
• Host Investigator: Ian Hume Thomson
• Host Institution: Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto (FEARP). Universidade de São Paulo (USP). Ribeirão Preto , SP, Brazil
• Institution abroad: Heriot-Watt University, Edinburgh, Scotland

Abstract

The study of instruments to support the decision-making which link sustainability, accounting and social and environmental disclosure of companies is an emerging theme in the global context. These instruments have been called accounting-sustainability hybrids and have a relevant mediating role in the decision process. They could produce effective changes and encourage sustainable practices in business. So, the objective of this research is to develop prototypes accounting-sustainability hybrid models which use indicators and composed indices integrated into the management control systems (MCS). The calculation of the indices is based on the multiple criteria model IEE-SB (Integrated Environmental Evaluation Model to Sustainable Business) developed by researcher. The prototypes will be validated in a range of different UK companies through data collection or case studies. As a result it is expected that the validated prototypes are potent accounting-sustainability hybrids. We hope to expand research in sustainability and management accounting and to motivate further theoretical developments and practical applications. (AU)