Accounting for sustainability
- New York Routledge 2020
- xviii, 212 p.
Table of content: PART I: Background and Theoretical Perspective
1. Accounting for Sustainability: Historical Development of the Field Gunnar Rimmel
2. Theories of Accounting for Sustainability Gunnar Rimmel & Kristina Jonäll
PART II: Accounting for Sustainability in Practice: Internal Perspective
3. Management Accounting and Control for Sustainability Peter Beusch
4. Integrating Management Accounting and Control for Sustainability Peter Beusch
5. Towards a more Sustainable and Integrated Performance Management Matti Skoog
6. Sustainability Management Systems and Processes Gunnar Rimmel
PART III: Reporting Sustainability: From Internal to External Perspective
7. Triple Bottom Line Berit Hartmann
8. Global Reporting Initiative Gunnar Rimmel
9. Integrated Reporting Gunnar Rimmel
10. Accounting Communication for Sustainability Svetlana Sabelfeld
PART IV: Capital Market and Audit: External Perspective
11. Sustainability Reporting from a Financial Market Perspective Susanne Arvidsson
12. Socially Responsible Investment Gunnar Rimmel
13. Sustainability Audit and Assurance Gunnar Rimmel
14. Critical Reflections and Future Developments Gunnar Rimmel et al. [https://www.routledge.com/Accounting-for-Sustainability/Rimmel/p/book/9780367478957?srsltid=AfmBOoqpvdY4AVUqggVijn2ZCtip7rctVmcokVXErrAgRJvIiX_V7Gcu]
This book provides a broad overview of how sustainability reporting has grown, how it is used now and where it is heading.
Daily, we read and hear in various media about concepts such as corporate social responsibility (CSR), sustainability reporting, sustainability accounting, environmental reports, corporate citizenship or environmental management systems. Accounting for Sustainability decodes this terminology by providing an accessible introduction to the topic that explores sustainability reporting from an internal and external perspective. It begins with an overview of how sustainability reporting has emerged and why it is important, before moving on to cover definitions of key terms and specific theories and frameworks. Subsequent chapters explore the role of financial management, sustainability standards, accounting communication and capital markets.
With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations. (https://www.routledge.com/Accounting-for-Sustainability/Rimmel/p/book/9780367478957?srsltid=AfmBOoqpvdY4AVUqggVijn2ZCtip7rctVmcokVXErrAgRJvIiX_V7Gcu)
9780367478957
Sustainable development reporting Social responsibility of business Environmental responsibility Environmental reporting