Accountants’ Perspectives on the Environment

Abstract

Sustainability accounting reporting is an offshoot of corporate social responsibility. Accounting professionals are now producing accounting sustainability reports. Sustainability accounting reporting is a combination of economic, social, and environmental issues incorporating both financial and nonfinancial elements. Sustainability reports may be assured (certified) by third parties. Recently, the accounting profession has been criticized for failing to prepare proper sustainability reports. The problem this nonexperimental, correlational, quantitative study investigated was environmental worldviews of accountants. This study is important because it provided the first evidence of accountants being pro-environmental.