Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting

Abstract

Purpose

The purpose of this study is to identify sources of epidemics and deduct conclusions for management, accounting and reporting.

Design/methodology/approach

Review of scientific literature on epidemics; conceptualization.

Findings

Three key sources and paths of zoonotic diseases are distinguished and conclusions drawn for organizational change and accounting.

Research limitations/implications

Accounting for ecosystems and ecosystem management needs to receive more attention in research and practice to combat key sources of epidemics and pandemics.

Social implications

To reduce the likelihood of future pandemics the paths of epidemics development need to be broken.

Originality/value

Conceptual systematization of key sources of epidemics and pandemics; concluding management, accounting and reporting consequences.

Citation

Schaltegger, S. (2020), "Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting", Journal of Accounting & Organizational Change, Vol. 16 No. 4, pp. 613-619. https://doi.org/10.1108/JAOC-08-2020-0117