Sustainability Accounting and Accountability

图书简介

This new edition of Sustainability Accounting and Accountability updates the insights on the management and balancing of social, environmental and economic sustainability from the first edition, incorporating the rapid developments in both theory and practice that have occurred in this time. Whilst the popular features from the first edition will be retained, several chapters are combined, condensed and reorganized and new substantive chapters are introduced on water resource accounting, carbon accounting, and decision making.

Part I: Setting the context for sustainability accounting and accountability 1. Introduction 2. Mapping the terrain of sustainability and accounting for sustainability 3. Sustainability accounting and education Part II: Accounting techniques and sustainable development 4. Histories, rationales and future prospects for sustainability reporting: CSR, GRI, IIRC and Beyond 5. Independent assurance of sustainability reports 6. Stakeholder perspectives and engagement 7. Developing Silent and Shadow Accounts 8. Environmental and social assessment in sustainable finance 9. Organisational change and sustainability accounting Part III: Accounting for sustainable development in other organizational settings 10. The nature of NGO accountability 11. Sustainability accounting, reporting and management in the public sector Part IV: Accounting and biophysical concerns 12. Accounting and global climate change issues 13. Accounting for water resource use Part V: Conceptual interpretations of accounting for sustainable development 14. Philosophical underpinnings of sustainability and organizational accountability 15. Organisational legitimacy as a motive for sustainability reporting 16. Insights into sustainability reporting from institutional theory 17. Drawing to a close and future horizons

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Sustainability Accounting and Accountability 可持续发展会计和问责 会计学

Sustainability Accounting and Accountability

可持续发展会计和问责
会计学