Sustainability Accounting and Accountability

Substantively revised and re-written third edition of this authoritative textbook **incorporates both up-to-date practical developments and the latest scholarly knowledge of this fast-moving area.

Auteur

Matias Laine is Academy Research Fellow and Associate Professor of Accounting at Tampere University, Finland.

Helen Tregidga is Professor of Accounting at Royal Holloway, University of London, UK.

Jeffrey Unerman was Professor of Sustainability Accounting at Lancaster University, UK.

Texte du rabat

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.

Contenu

1 Introduction to sustainability accounting and accountability

PART I Setting the context

2 Background and global context

3 Accountability, stakeholders, materiality and externalities: Examining key concepts

PART II Accounting for sustainability

4 Sustainability management accounting and control

5 Sustainability reporting: History, frameworks and regulation

6 The sustainability reporting process

7 ESG investments and risk management

8 External accounting

PART III Issues in accounting for sustainability

9 Accounting for climate

10 Accounting for water

11 Accounting for biodiversity

12 Accounting for human rights

13 Accounting for economic inequality

PART IV Conclusion

14 Closing remarks