Accounting For Sustainability

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Sustainability Accounting and Accountability

Delphine Gibassier,Jeffrey Unerman
Sustainability Accounting and Accountability Book PDF

Author : Delphine Gibassier,Jeffrey Unerman
Publisher : Routledge
Page : 582 pages
File Size : 47,5 Mb
Release : 2010-12-14
Category : Business & Economics
ISBN : 9781136714009

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Sustainability Accounting and Accountability by Delphine Gibassier,Jeffrey Unerman Pdf

This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting). Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.

Accounting for Sustainability

Gunnar Rimmel
Accounting for Sustainability Book PDF

Author : Gunnar Rimmel
Publisher : Routledge
Page : 223 pages
File Size : 44,8 Mb
Release : 2020-08-31
Category : Business & Economics
ISBN : 9781000171853

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Accounting for Sustainability by Gunnar Rimmel Pdf

This book provides a broad overview of how sustainability reporting has grown, how it is used now and where it is heading. Daily, we read and hear in various media about concepts such as corporate social responsibility (CSR), sustainability reporting, sustainability accounting, environmental reports, corporate citizenship or environmental management systems. Accounting for Sustainability decodes this terminology by providing an accessible introduction to the topic that explores sustainability reporting from an internal and external perspective. It begins with an overview of how sustainability reporting has emerged and why it is important, before moving on to cover definitions of key terms and specific theories and frameworks. Subsequent chapters explore the role of financial management, sustainability standards, accounting communication and capital markets. With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.

Accounting for Sustainability

Anthony Hopwood,Jeffrey Unerman
Accounting for Sustainability Book PDF

Author : Anthony Hopwood,Jeffrey Unerman
Publisher : Taylor & Francis
Page : 278 pages
File Size : 48,6 Mb
Release : 2010-09-23
Category : Business & Economics
ISBN : 9781136532849

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Accounting for Sustainability by Anthony Hopwood,Jeffrey Unerman Pdf

If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: - embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders; - measure and link sustainability and financial performance; - integrate sustainability into 'mainstream' reporting, both to management and external stakeholders. In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability

Resource Accounting for Sustainability Assessment

Mario Giampietro,Richard J. Aspinall,Jesus Ramos-Martin,Sandra G. F. Bukkens
Resource Accounting for Sustainability Assessment Book PDF

Author : Mario Giampietro,Richard J. Aspinall,Jesus Ramos-Martin,Sandra G. F. Bukkens
Publisher : Routledge
Page : 288 pages
File Size : 46,9 Mb
Release : 2014-05-30
Category : Business & Economics
ISBN : 9781317962076

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Resource Accounting for Sustainability Assessment by Mario Giampietro,Richard J. Aspinall,Jesus Ramos-Martin,Sandra G. F. Bukkens Pdf

The demands placed on land, water, energy and other natural resources are exacerbated as the world population continues to increase together with the expectations of economic growth. This, combined with concerns over environmental change, presents a set of scientific, policy and management issues that are critical for sustainability. Resource Accounting for Sustainability Assessment: The nexus between energy, food, water and land use offers an approach for multi-scale, integrated assessment of this nexus. It presents a comprehensive and original method of resource accounting for integrated sustainability assessments. The approach is illustrated with three detailed case studies: the islands of Mauritius, the Indian state of Punjab, and the energy economy of South Africa. The relationships between flows of goods, services and materials in these case studies offer valuable insights. The book provides a much needed quality control on the information used in deliberative processes about policy and planning activities. This innovative book will be of interest to researchers, students and practitioners in the fields of sustainability science, international development, industrial ecology, sustainable resource management, geography and ecological economics.

Sustainability Accounting and Reporting

Stefan Schaltegger,Martin Bennett,Roger Burritt
Sustainability Accounting and Reporting Book PDF

Author : Stefan Schaltegger,Martin Bennett,Roger Burritt
Publisher : Springer Science & Business Media
Page : 704 pages
File Size : 51,8 Mb
Release : 2006-09-14
Category : Law
ISBN : 9781402049743

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Sustainability Accounting and Reporting by Stefan Schaltegger,Martin Bennett,Roger Burritt Pdf

This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.

Social Accounting for Sustainability

José Luis Retolaza,Leire San-José,Maite Ruíz-Roqueñi
Social Accounting for Sustainability Book PDF

Author : José Luis Retolaza,Leire San-José,Maite Ruíz-Roqueñi
Publisher : Springer
Page : 75 pages
File Size : 49,7 Mb
Release : 2015-10-16
Category : Business & Economics
ISBN : 9783319133775

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Social Accounting for Sustainability by José Luis Retolaza,Leire San-José,Maite Ruíz-Roqueñi Pdf

This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value – Blended Value – generated by an organization for all of its stakeholders. This approach is based on four major theories – Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic – and was developed on the basis of a cost-benefit analysis.

Accounting for Sustainability: Asia Pacific Perspectives

Ki-Hoon Lee,Stefan Schaltegger
Accounting for Sustainability Asia Pacific Perspectives Book PDF

Author : Ki-Hoon Lee,Stefan Schaltegger
Publisher : Springer
Page : 305 pages
File Size : 47,7 Mb
Release : 2018-01-30
Category : Business & Economics
ISBN : 9783319708997

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Accounting for Sustainability: Asia Pacific Perspectives by Ki-Hoon Lee,Stefan Schaltegger Pdf

This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the “production engine” of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.

Contemporary Issues in Sustainability Accounting, Assurance and Reporting

Stewart Jones,Janek Ratnatunga
Contemporary Issues in Sustainability Accounting Assurance and Reporting Book PDF

Author : Stewart Jones,Janek Ratnatunga
Publisher : Emerald Group Publishing
Page : 296 pages
File Size : 53,6 Mb
Release : 2012-06-15
Category : Business & Economics
ISBN : 9781780520209

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Contemporary Issues in Sustainability Accounting, Assurance and Reporting by Stewart Jones,Janek Ratnatunga Pdf

This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.

Sustainability Accounting, Management Control and Reporting

Pierre Baret,Lucrezia Songini,Anna Pistoni
Sustainability Accounting Management Control and Reporting Book PDF

Author : Pierre Baret,Lucrezia Songini,Anna Pistoni
Publisher : Taylor & Francis
Page : 299 pages
File Size : 49,5 Mb
Release : 2022-08-08
Category : Business & Economics
ISBN : 9781000629194

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Sustainability Accounting, Management Control and Reporting by Pierre Baret,Lucrezia Songini,Anna Pistoni Pdf

Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

Sustainability Accounting and Integrated Reporting

Charl de Villiers,Warren Maroun
Sustainability Accounting and Integrated Reporting Book PDF

Author : Charl de Villiers,Warren Maroun
Publisher : Routledge
Page : 170 pages
File Size : 49,7 Mb
Release : 2017-11-03
Category : Business & Economics
ISBN : 9781351608855

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Sustainability Accounting and Integrated Reporting by Charl de Villiers,Warren Maroun Pdf

Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

Environmental Accounting, Sustainability and Accountability

Somnath Debnath
Environmental Accounting Sustainability and Accountability Book PDF

Author : Somnath Debnath
Publisher : Sage Publications Pvt. Limited
Page : 424 pages
File Size : 53,8 Mb
Release : 2019-07-15
Category : Electronic
ISBN : 9353882087

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Environmental Accounting, Sustainability and Accountability by Somnath Debnath Pdf

This book proposes effective means for sustainable development through ethical accounting and reporting of the use of social and environmental resources.

Accounting for Sustainability

Anthony G. Hopwood,Jeffrey Unerman
Accounting for Sustainability Book PDF

Author : Anthony G. Hopwood,Jeffrey Unerman
Publisher : Earthscan
Page : 286 pages
File Size : 55,7 Mb
Release : 2010
Category : Business & Economics
ISBN : 9781849776332

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Accounting for Sustainability by Anthony G. Hopwood,Jeffrey Unerman Pdf

If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: - embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders; - measure and link sustainability and financial performance;

Sustainability Accounting and Accountability

Matias Laine,Helen Tregidga,Jeffrey Unerman
Sustainability Accounting and Accountability Book PDF

Author : Matias Laine,Helen Tregidga,Jeffrey Unerman
Publisher : Routledge
Page : 337 pages
File Size : 48,8 Mb
Release : 2021-07-20
Category : Business & Economics
ISBN : 9781000405767

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Sustainability Accounting and Accountability by Matias Laine,Helen Tregidga,Jeffrey Unerman Pdf

Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions. Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.

Ethics and Sustainability in Accounting and Finance, Volume I

Kıymet Tunca Çalıyurt
Ethics and Sustainability in Accounting and Finance Volume I Book PDF

Author : Kıymet Tunca Çalıyurt
Publisher : Springer
Page : 275 pages
File Size : 46,5 Mb
Release : 2019-01-14
Category : Business & Economics
ISBN : 9789811332036

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Ethics and Sustainability in Accounting and Finance, Volume I by Kıymet Tunca Çalıyurt Pdf

This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.

Sustainability Accounting and Accountability

Jan Bebbington,Jeffrey Unerman,Brendan O'Dwyer
Sustainability Accounting and Accountability Book PDF

Author : Jan Bebbington,Jeffrey Unerman,Brendan O'Dwyer
Publisher : Routledge
Page : 334 pages
File Size : 55,9 Mb
Release : 2014-06-05
Category : Business & Economics
ISBN : 9781317906797

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Sustainability Accounting and Accountability by Jan Bebbington,Jeffrey Unerman,Brendan O'Dwyer Pdf

The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability. Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan. This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers.