Accounting for Social and Environmental Sustainability

Auteur

Delphine Gibassier was director of the "Global Multi Capital Performance" Research Centre, Audencia, France.

Texte du rabat

This book offers an in-depth examination of multi-capital accounting, the accounting of the future, which has already been integrated within the Corporate Sustainability Reporting Directive and will follow on from sustainability reporting.

Contenu

1. Multi-capital models 2. LIFTS (anti-)principles 3. The planetary boundaries 4. The social foundations 5. Accounting integration 6. Monetisation 7. The stages of the LIFTS model 8. The information system 9. Environmental bankruptcy 10. Positive impact accounting 11. Business model and LIFTS 12. Conclusion