지속가능성 규제와 관리회계에 대한 시사점

초록

[Purpose]This study analyses and discusses the implications of sustainability/ESG in terms of legal and institutional regulations for major management accounting topics. [Methodology]This study reviews/analyses documents published by regulatory bodies and related international organizations on sustainability and discusses their implications for major management accounting topics, building upon extant academic papers related to sustainability regulation. [Findings]Among various disciplines, management accounting has expertise in measuring and reporting forward－looking financial and nonfinancial data. It is urgent to accommodate sustainability issues into management accounting education and research, Major findings and suggestions are as follows. First, we need to correctly accommodate the social role of firm and the meaning of stakeholder engagement. Second, we need a new comprehensive framework for firm value creation. Third, we need to support the establishment of sustainability strategy and the evaluation of its financial impact. Fourth, we need to enlarge the scope of value chain/supply chain management to sustainability area. Fifth, we need to consider carbon emission for each product for product－related decisions. Sixth, we need to set and utilise internal carbon pricing in order to prepare for future carbon risk. Seventh, we need to consider how to utilise BSC to manage sustainability performance. [Implications]As far as the author recognizes, this is the first－attempt to discuss the implications of sustainability/ESG for major management accounting topics. It is hoped that this study contributes to managerial decision－making and follow－up research.

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