From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting  

作　　者：Knut Henkel Jenny Lay-Kumar Christian Hiß 

机构地区：[1]University of Applied Sciences Emden/Leer,Emden,Germany [2]Regionalwert Research gGmbH,Leipzig,Germany [3]Agriculture,Food&Beverages sector writing team,Leipzig,Germany [4]Regionalwert Leistungen GmbH,Freiburg Br.,Germany

出　　处：《Journal of Modern Accounting and Auditing》2024年第2期49-71,共23页现代会计与审计（英文版）

摘　　要：Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

关 键 词：CO_(2)accounting CO_(2)emissions CSRD ESG(Environmental Social Governance) ESG bookkeeping ESG provision ESG asset ESRS integrated financial reporting internalisation of external effects connectivity monetisation of ESG issues sustainability sustainability indicators negative emissions sequestration performance Sustainable Performance Accounting(SPA) 

分 类 号：F233[经济管理—会计学]