Editorial Notes Contributions to Sustainability - What Kind of Information is Needed?

Hasan Fauzi


Given the influence of companies on theeconomy and life in general there is nosustainable development without a sustainabledevelopment of corporations.1No doubt, corporate management is acrucial actor in shaping the future development.Among all management activitiesmanagerial decisions are a key inshaping the future of economic, socialand environmental development. Wrongmanagement decisions neglecting socialand environ-mental issues impede thewhole corporate organization from improvingin sustainability terms.In order to create corporate sustainabilityand as a precondition to an active andbeneficial role of companies for sustainabledevelopment, management dependson relevant and reliable sustainabilityinformation about social, environmentaland economic issues in the short andlong term as well as about the links betweenthese dimensions.2 Corporate sustainabilityincludes both, the sustainabledevelopment of the organization itself aswell as the role of the company as anactor for a sustainable development ofthe economy and society as a whole.

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Issues In Social and Environmental Accounting (ISEA) - ISSN: 1978-0591