Sustainability accounting and accountability
Gespeichert in:
| Weitere Verfasser: | , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York
Routledge
2014
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| Ausgabe: | Second edition |
| Schlagworte: | |
| Online-Zugang: | DE-91 |
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Inhaltsangabe:
- "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, but also providing many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations more effectively identify and manage the risks and opportunities from sustainability. This new edition of Sustainability Accounting and Accountability updates the insights on these issues from the first edition, incorporating the rapid developments in both theory and practice since the first edition was published. 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. With contributions from a global cast of experts, the book will continue to be a key resource for lecturers and students on the increasing number of university courses delivered in many counties that focus on these issues, as well as being a key resource for researchers"--
- "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"--
- Cover; Title Page; Copyright Page; Dedication; Table of Contents; List of figures; List of tables; Notes on contributors; Acknowledgements; PART I Setting the context for sustainability accounting and accountability; 1 Introduction to sustainability accounting and accountability; 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, voluntary standards and future prospects for sustainability reporting: CSR, GRI, IIRC and beyond
- 5 Independent assurance of sustainability reports6 The role of stakeholder engagement and dialogue within the sustainability accounting and reporting process; 7 External accounts; 8 Environmental and social assessment in finance; 9 Organizational change and sustainability accounting; PART III Accounting for sustainable development in other organizational settings; 10 The nature of NGO accountability: conceptions, motives, forms and mechanisms; 11 Sustainability accounting and accountability in the public sector; PART IV Accounting and biophysical concerns
- 12 Accounting and global climate change issues13 Accounting and accountability for fresh water: exploring initiatives and innovations; PART V Conceptual interpretations of accounting for sustainable development; 14 Legitimating the social accounting project: an ethic of accountability; 15 An overview of legitimacy theory as applied within the social and environmental accounting literature; 16 Sustainability reporting: insights from institutional theory; 17 Drawing to a close and future horizons; Index