Sustainability Accounting Management Control And Reporting

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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 : 267 pages
File Size : 55,9 Mb
Release : 2022-08-08
Category : Business & Economics
ISBN : 9781000629231

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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.

Accounting and Control for Sustainability

Lucrezia Songini,Anna Pistoni,Christian Herzig
Accounting and Control for Sustainability Book PDF

Author : Lucrezia Songini,Anna Pistoni,Christian Herzig
Publisher : Emerald Group Publishing
Page : 320 pages
File Size : 43,8 Mb
Release : 2013-11-25
Category : Business & Economics
ISBN : 9781780527673

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Accounting and Control for Sustainability by Lucrezia Songini,Anna Pistoni,Christian Herzig Pdf

This book aims to explore new challenges and prospects for sustainability accounting by considering a large spectrum of theoretical lenses and research methods. It brings together articles that consider main areas of accounting, in order to review and advance theorizations and methodological applications to the study of all main accounting fields.

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 : 45,8 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.

Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations

Oncioiu, Ionica,C?pu?neanu, Sorinel,Topor, Dan Ioan,Constantin, Dana Maria (Oprea)
Sustainability Reporting Ethics and Strategic Management Strategies for Modern Organizations Book PDF

Author : Oncioiu, Ionica,C?pu?neanu, Sorinel,Topor, Dan Ioan,Constantin, Dana Maria (Oprea)
Publisher : IGI Global
Page : 320 pages
File Size : 47,5 Mb
Release : 2020-07-24
Category : Business & Economics
ISBN : 9781799846383

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Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations by Oncioiu, Ionica,C?pu?neanu, Sorinel,Topor, Dan Ioan,Constantin, Dana Maria (Oprea) Pdf

Current modern companies, which are also the key factors of a global economy, are subject to increasing pressures to conduct their business in an environmentally responsible manner, due to social and environmental problems. Improving long-term environmental performance can bring economic benefits to those companies that are innovative and environmentally sensitive, especially by integrating environmental information into their business strategies. Considering all the changes, sustainability reporting, management, and financial accounting becomes a powerful information tool for executives, managers, and employee teams to gain insights and make better decisions. Along with concepts such as ethical, controlling, auditing, management, and financial accounting, reporting provides value with the decision-making process. All these debates underline the major responsibility of users when configuring accounting and finance models and thereby in modelling business information. Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations proposes an interdisciplinary perspective and explores various theoretical and practical approaches of ethical standards, management accounting, and their impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage for decision making. In addition, the book examines the role of management accounting and sustainability reporting from other points of view such as ethical standards, corporate social responsibility, creative accounting, green accounting, environmental indicators, e-accounting, KPI, lean accounting, controlling, auditing, reporting, etc., offering a number of new insights into management accounting. It is intended for chief financial officers, financial controllers, business analysts, financial planners, financial analysts, budgeting managers, executives, managers, academicians, researchers, and students.

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 : 44,8 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.

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 : 44,9 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.

Redesigning Organizational Sustainability Through Integrated Reporting

Fabrizio Granà
Redesigning Organizational Sustainability Through Integrated Reporting Book PDF

Author : Fabrizio Granà
Publisher : Routledge
Page : 118 pages
File Size : 46,7 Mb
Release : 2020-11-25
Category : Business & Economics
ISBN : 9781000224221

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Redesigning Organizational Sustainability Through Integrated Reporting by Fabrizio Granà Pdf

This book explores the role of accounting and reporting practices, such as corporate and integrated reports, as organizations attempt to represent sustainability. By relying upon the case of a large international oil and gas company and its recent development of integrated reporting, this book argues that the ambiguity of sustainability as a concept, and the impossibility to fully capture it through accounting and reporting practices, does not mean that any attempt to represent it inevitably leads to distortion or obfuscates ‘reality’. Rather, the way in which this concept is presented through accounting and reporting practices can have a constructive effect on the organization through the aspirations that these representations entail. The book demonstrates that accounting and reporting practices, such as integrated reporting, are not expected to offer complete representations of organizations’ sustainability. Rather, these practices offer a number of representations (e.g. graphs, diagrams, tables, grid) that affect the way in which organizations understand and report on sustainability, changing its meaning over time. Finally, this study demonstrates that undefined concepts, such as ‘sustainability’, and practices, such as ‘integrated reporting’, mutually construct each other. The attempt to represent sustainability within the organization and the debates that this process generates, make accounting and reporting practices unfold themselves, and evolve. The book will be of interest to scholars in the field of accounting, management and sustainability, as well as practitioners from a wide array of additional fields, such as planning and control, organizations’ strategy, business ethics, corporate social responsibility and corporate reporting.

Maintaining Sustainable Accounting Systems in Small Business

Carvalho, Luísa Cagica,Truant, Elisa
Maintaining Sustainable Accounting Systems in Small Business Book PDF

Author : Carvalho, Luísa Cagica,Truant, Elisa
Publisher : IGI Global
Page : 387 pages
File Size : 51,9 Mb
Release : 2018-06-15
Category : Business & Economics
ISBN : 9781522552680

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Maintaining Sustainable Accounting Systems in Small Business by Carvalho, Luísa Cagica,Truant, Elisa Pdf

Accounting systems and sustainability management are vital for company management and performance. This is particularly difficult for small businesses. As such, it is necessary to understand the features and issues of sustainable accounting systems, with a particular focus on small business. Maintaining Sustainable Accounting Systems in Small Business is a critical scholarly resource that explores sustainability accounting systems with small businesses and how the economic, social, and environmental aspects are related to each other in the company’s management and performance. Featuring coverage on a broad range of topics such as management control system, integrated reporting, and small and medium enterprises, this book is geared towards entrepreneurs, business managers, academicians, business professionals, and graduate-level students seeking practical information about the different sustainable accounting systems from strategic, organizational, and accounting perspectives.

Accounting for Sustainability

Gunnar Rimmel
Accounting for Sustainability Book PDF

Author : Gunnar Rimmel
Publisher : Routledge
Page : 223 pages
File Size : 43,7 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.

Sustainability Reporting

Gwendolen B. White
Sustainability Reporting Book PDF

Author : Gwendolen B. White
Publisher : Business Expert Press
Page : 163 pages
File Size : 51,5 Mb
Release : 2009-11-01
Category : Business & Economics
ISBN : 9781606490792

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Sustainability Reporting by Gwendolen B. White Pdf

Environmental and sustainability reporting involves nonfinancial and financial indicators of an organization's impact on environmental, economic, and social dimensions of their operations. This book is intended for MBA students, executives, and managers who can discover the internal and external benefits of environmental and sustainability reporting, the basics of reporting, and the reaction of the investment community.

Routledge Handbook of Environmental Accounting

Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson
Routledge Handbook of Environmental Accounting Book PDF

Author : Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson
Publisher : Routledge
Page : 544 pages
File Size : 49,9 Mb
Release : 2021-03-30
Category : Business & Economics
ISBN : 9780429620959

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Routledge Handbook of Environmental Accounting by Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson Pdf

This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

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 : 43,7 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, Accountability and Society

Mara Del Baldo,Jesse Dillard,Maria-Gabriella Baldarelli,Massimo Ciambotti
Accounting Accountability and Society Book PDF

Author : Mara Del Baldo,Jesse Dillard,Maria-Gabriella Baldarelli,Massimo Ciambotti
Publisher : Springer Nature
Page : 280 pages
File Size : 51,7 Mb
Release : 2020-03-31
Category : Business & Economics
ISBN : 9783030411428

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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.

Sustainability Accounting and Accountability

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

Author : Jeffrey Unerman,Jan Bebbington,Brendan O'Dwyer
Publisher : Taylor & Francis
Page : 362 pages
File Size : 43,7 Mb
Release : 2007
Category : Business & Economics
ISBN : 0415384885

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

Explains how the "techniques of sustainability accounting and accountability have the potential to be powerful tools in the management, planning, control and accountability of organizations for their social and environmental impacts." - page 3.

Ethics and Sustainability in Accounting and Finance, Volume II

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

Author : Kıymet Tunca Çalıyurt
Publisher : Springer Nature
Page : 290 pages
File Size : 52,8 Mb
Release : 2020-12-14
Category : Business & Economics
ISBN : 9789811519284

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

This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. 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.