Exploring the Role of Sustainability Accounting in Enhancing Long-Term Organizational Value Creation

Posted: Feb 12, 2021

• Elijah Jones
• Elizabeth Brown
• Elizabeth Green

Abstract

The contemporary business landscape is characterized by increasing complexity, stakeholder expectations, and global challenges that transcend traditional financial performance metrics. Sustainability accounting has emerged as a critical discipline that integrates environmental, social, and governance considerations into organizational decision-making and reporting frameworks. This research addresses a significant gap in the literature by systematically examining how sustainability accounting practices contribute to long-term organizational value creation through mechanisms that extend beyond conventional financial metrics. Traditional accounting paradigms have historically prioritized short-term financial performance, often at the expense of long-term sustainability considerations. This limitation has become increasingly problematic as organizations face growing pressure from stakeholders to demonstrate their commitment to sustainable development goals and responsible business practices. The novelty of this research lies in its development of an integrated methodological approach that combines computational text analysis of sustainability