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.
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.
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.
Inhaltsangabe
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
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
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