Sustainability Accounting and Reporting

Auteur

Rashedul Hasan is an Assistant Professor in Accounting at Coventry University, UK.

Texte du rabat

Sustainability Reporting: Theory and Practice provides a comprehensive guide to understanding and applying the latest global framework for disclosing sustainability-related risks and opportunities by public-sector business entities, irrespective of whether the entity follows IFRS or GAAP.

Résumé
Sustainability Reporting: Theory and Practice provides a comprehensive guide to understanding and applying the latest global framework for disclosing sustainability-related risks and opportunities by public-sector business entities, irrespective of whether the entity follows IFRS or GAAP.

Contenu

Preface. 1. Introduction to Sustainability Reporting 2. Theoretical Foundations of Sustainability Reporting 3. Sustainability Reporting Process 4. Introduction to Sustainability Frameworks 5. Global Sustainability Reporting Frameworks 6. Regional Sustainability Reporting Initiatives 7. Sustainability Governance 8. Sustainable Value Creation 9. Sustainability Assurance 10. Sustainability Management Accounting 11. Implications of Reporting on Sustainable Development Goals 12. Conceptual Foundations of Sustainability Reporting 13. Sustainability-Related Financial Disclosures 14. Non-Financial Sustainability Disclosure 15. Accounting for Sustainable Finance. 16. Concluding Remarks and Future Research Directions. Appendix. Solutions to self-review questions