Abstract
The purpose of this paper is to explore the potential of sustainability accounting as a tool to promote the Sustainable Development Goals (SDGs). It is expected that the introduction of sustainability accounting will bring about a balance between the environment and the economy in corporate management. If such expectation is generalizable, this will be an incentive for many companies to introduce sustainability accounting, and as a result, the SDGs should be promoted. Therefore, this paper demonstrates the balances of the environment and the economy in corporate management by quantitatively analyzing the relationship between the introduction of environmental accounting, which is one of sustainability accounting, environmental performance, and productivity, using the data of companies listed on the First Section of the Tokyo Stock Exchange from 2009 to 2018.
