Sustainability Accounting and Accountability

ISBN-13: 9781032028804 / Angielski / Twarda / 2021 / 326 str.

Matias Laine; Helen Tregidga; Jeffrey Unerman

Opis

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.

Spis treści

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