Contemporary Issues In Sustainability Accounting Assurance And Reporting
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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 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.
Integrated reporting and sustainability-related assurance by Gürtürk, Anil Pdf
Sustainability reporting serves as a tool for companies to assess and communicate their sustainability-related efforts. However, these reports may lack reliability and value because of their voluntary and mostly unregulated nature. Two major practices have been adopted in order to overcome these weaknesses: First, accompanying the growth in reporting there has been a rise in the proportion of reports that include assurance statements prepared by third parties. Second, in response to the increased complexity and length of stand-alone sustainability reports, there have been moves to combine some social and environmental disclosures with financial disclosures in single reports. This dissertation examines these two practices, which mark recent trends in non-financial reporting and may impact the accounting and sustainability landscape with regard to future disclosure practices. Special attention is paid to investors’ information processing of these issues, their general perception, the content of assurance statements and the rising issue of assuring integrated reports. The thesis contributes to the discussion on integrated reporting and sustainability-related assurance, as well as on theoretical considerations within accounting research. It illuminates perception by primary stakeholders, critically examines current practice and points to upcoming challenges.
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.
Accounting, Accountability and Society by Mara Del Baldo,Jesse Dillard,Maria-Gabriella Baldarelli,Massimo Ciambotti Pdf
This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.
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.
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.
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.
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.
Sustainability Reporting by Gwendolen B. White Pdf
Sustainability reporting provides nonfinancial and financial indicators of an organization's environmental, economic, and social dimensions of its operations. The globalization of corporations and widely publicized corporate misdeeds (e.g., Nike's child labor problems) has increased public scrutiny of corporate behavior. As pressure grows from a variety of stakeholders (e.g., investors, creditors, customers, and NGOs) for corporate transparency, sustainability reports provide vital information to meet the demand for disclosures about environmental, economic, and social impacts. In addition to addressing stakeholders' demands, this reporting enhances internal decision-making. Managers are better able to assess risks, monitor company resources, establish competitive advantage, create employee loyalty, and engage stakeholders. This book is intended for MBA students, executives, and managers who want to learn about the value of sustainability reporting. In this book, they will discover the internal and external benefits of sustainability reporting, the basics of existing reporting frameworks, and the reaction of the investment community. Detailed examples of sustainability metrics from numerous organizations are provided to illustrate the Global Reporting Initiative Sustainability Reporting Guidelines. This book will enable readers to assess how reporting can add value for his or her own organization.
Stakeholder Engagement and Sustainability Reporting by Marco Bellucci,Giacomo Manetti Pdf
In a context of growing social and environmental concerns, the role of large enterprises and corporations in encouraging sustainability has drawn increasing attention in recent years. Both academic debates and public-opinion research have called into question the extended responsibilities of firms in our increasingly inter-connected world. By studying issues associated with the greatest challenges mankind is currently facing — from climate change to social exclusion — the scientific community is aware of the need to account for the actions and agendas of companies, especially large ones. They are becoming important global political actors with great power, but also unprecedented responsibilities. With this in mind, the authors believe that it is more important than ever that large enterprises, on the one hand, take into account the opinion of their stakeholder while defining their strategies and, on the other hand, disclose material and relevant information on their ability to contribute to sustainability while delivering value for all of their stakeholders. A consensus is being reached on the responsibility of large enterprises to report in a triple bottom perspective — not only on their financial performances, but also on their social and environmental outcomes. Consequently, it is important to understand what elements organizations need to report on in order to provide stakeholders with relevant and comprehensive sustainability reports. Against this background, this book presents a significant and original contribution, both empirically and theoretically, to the social and environmental accounting literature by studying the various features of stakeholder engagement in sustainability reporting.
Modern Regulations and Practices for Social and Environmental Accounting by Eugénio, Teresa,Azevedo, Graça,Fialho, Ana Pdf
There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social accounting can be considered a straightforward manifestation of corporate enforcement to legitimize, explain, and justify the organization’s activities or an ethically desirable component of any well-functioning democracy. Social accounting can also include environmental accounting, which is focused on environmental issues. Additional study is required to better understand the relevancy of social and environmental accounting in today’s modern business world. Modern Regulations and Practices for Social and Environmental Accounting discusses social and environmental accounting and considers regulations, norms, organizational practices, and the challenges of education. Covering a range of topics such as non-financial reporting and corporate social responsibility, this reference work is ideal for industry professionals, researchers, academicians, managers, practitioners, instructors, and students.
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.
This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses.
Sustainability Matters: Environmental Management In The Anthropocene by Lye Irene Lin-heng,Kondepudi Sekhar Narayana,Neo Harvey Pdf
Sustainability Matters is a compilation of some of the best research papers submitted by students from the National University of Singapore's multi-disciplinary and inter-disciplinary graduate programme in environmental studies, as their MSc dissertations in Environmental Management [MEM]. This collection is for the period 2014/2015 to 2015/2016. Entitled Sustainability Matters: Environmental Management in the Anthropocene, this is the sixth volume in the series, and comprises 15 of the best research papers completed during this period. The papers have been edited for brevity. They analyse the many challenges to effective environmental management covering countries including China, Vietnam, Singapore, Indonesia, Pakistan, Bangladesh, the EU, and USA. Issues examined include biodiversity conservation, environmental science, environmental governance and management, energy, and urban studies. The first compilation, Sustainability Matters: Environmental Management in Asia was published in 2010 and comprised the best papers from 2001/2002 to 2006/2007. The second, Sustainability Matters: Challenges and Opportunities in Environmental Management in Asia, was published in 2011, and comprised the best papers from 2007/2008 and 2008/2009. The third and fourth compilations, Sustainability Matters: Asia's Green Challenges, and Sustainability Matters: Asia's Energy Concerns, Green Policies and Environmental Advocacy, comprised the best papers from the periods 2009/2010 and 2011/2012 respectively. The fifth compilation, Sustainability Matters: Environmental and Climate Changes in the Asia-Pacific, was published in 2015 and comprised the best papers for the periods 2012/2013 and 2013/2014. The papers are edited by five staff members from different disciplines in the MEM programme: Lye Lin-Heng, Harvey Neo, Sekhar Kondepudi, Yew Wen-Shan, Judy Sng Gek-Khim. Contents: Biodiversity & Conservation: Coral Reef Restoration in Singapore — Past, Present and Future (Ng Chin-Soon Lionel & Chou Loke-Ming)Wildlife Trade in China and Vietnam: A Comparative Study of the Implementation of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (Sallie Chia-Wei, Yang & Lye Lin-Heng)Environmental Science: Status and Trends of Phytoremediation in Singapore (Fam Mei-Ling & Sanjay Swarup)Managing the Risk of Non-indigenous Marine Species Transfer in Singapore Using a Study of Vessel Movement (Chin-Sing Lim, Yi-Lin Leong & Koh-Siang Tan)Biogenic Volatile Organic Compounds (BVOCs) Emissions by Selected Street Trees in Singapore (Kho Yue-Min Veron & Tan Puay-Yok)Environmental Goverance & Management: Sustainability Reporting in Singapore (Loh Zhiyang & Audrey Chia)Air Quality Improvement and Greenhouse Gas Mitigation in Pakistan: An Integrated Approach (Kaleem Anwar Mir & Rajasekhar Balasubramanian)Self-Management in Environmental Management Philosophy (Zhang Yuzhe & Cecilia Lim)Evaluating EIA Follow-ups in China and Singapore (Deng Mao & Rick Reidinger)Larger Population for Singapore: A Utilities Perspective (Ang Chun-Wei Alan & Victor R Savage)Energy: Roles of Renewable Energy for Sustainable Development in Industrial Plants (Tan Choon-Puay & Tong Yen-Wah)A Comparative Analysis of the Regulatory Framework Between the United States of America and the European Union on the Use of "Fracking" in Unconventional Hydrocarbons Development (Carmelita Leow & Namrata Chindarkar)Urban Studies: Sustainable Urbanism at Neighbourhood Level: Possibilities and Practice in Planned