Abstract:
This paper presents the concept of sustainability – the term, it´s history and development in time. It specifies the sustainable development and its meaning in the 21st century. This paper concentrates on the sustainability accounting and shows its practical use. It refers to the growing meaning of this concept and its tools (both economic and voluntary). It highlights its shift from macro- to micro-level. On the macro-level exists many models, structures and tools, they can be used to measure and report the progress in sustainable development. On the micro-level are used many voluntary tools, but lots of them are used as advertising statement and shows only positive result. The complex framework of sustainability accounting is still missing. It can be useful tool to measure progress in achieving sustainability. Nowadays exist many initiatives trying to prepare this framework, but at first must be solved the question, what is understand as sustainability business. The next step can be the foundation of the possible relation between economic successful and sustainable company.
