Accounting and sustainability: an introduction

The nexus between accounting and sustainability is contested ground. Is it the cause of unsustainability or is it a key tool to save the world? Through an examination of the contributions to this Handbook this chapter points to evidence that accounting has been the enemy of unsustainability. It also raises hope that by understanding why accounting has rendered invisible and even irrelevant corporate contributions to unstainable development, it might, with innovation and regulation become an enabling tool for sustainable development.