Journal of Accounting and Management Information Systems (JAMIS)

Profitability between sustainability and reality

3/2003 ,   p5..9


Keywords:   sustainability, Declaration of Rio, interdependency, objectives

Sustainability is the main principle of the Declaration of Rio and Agenda 21 established in 1992 at the United Nations Conference for Environment and Development (UNCED). The report “Our Common Future” of the “World Commission on Environment and Development” (Brundtland report) had already defined sustainability in 1987 as a “development which meets the needs of the present without compromising the ability of future generations to meet their own needs” (World Commission on Environment and Development 1987). The concept of sustainability is multidimensional, it includes ecological, social and economic objectives (between these different elements, there is interdependency). Research results indeed confirm that the relationships are strong, numerous and complex.