This book provides a broad overview of how sustainability reporting has grown, how it is used now, and where it is heading.
Daily, we encounter concepts such as corporate social responsibility (CSR); sustainability reporting; sustainability accounting; environmental reports; corporate citizenship or environmental management systems; or Environmental, Social and Governance (ESG) disclosures. Accounting for Sustainability decodes this terminology by offering an accessible introduction that explores sustainability reporting from both internal and external perspectives. It begins with an overview of key terms and theories, followed by chapters on financial management, sustainability standards, accounting communication, and capital markets. This new edition has been fully revised and expanded with four new chapters, including coverage of the EU's Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards (ESRS), and the global efforts of the International Sustainability Standards Board (ISSB). It also includes critical reflections on digitalisation, standard-setting, and assurance.
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.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Postgraduate, Professional Training, and Undergraduate Advanced
Illustrationen
12 s/w Tabellen, 14 s/w Abbildungen, 14 s/w Zeichnungen
12 Tables, black and white; 14 Line drawings, black and white; 14 Illustrations, black and white
Maße
Höhe: 240 mm
Breite: 161 mm
Dicke: 24 mm
Gewicht
ISBN-13
978-1-032-78546-2 (9781032785462)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Gunnar Rimmel is Professor and Chair in Accounting and Sustainability Reporting and Head of the Accounting Research Group at Aalborg University Business School, Denmark. He previously held the Chair in Accounting at Henley Business School, UK, and held senior academic positions in Sweden. A widely published researcher, he has led several externally funded research programmes and contributes actively to international accounting networks, including the European Accounting Association and CSEAR. His work has supported EFRAG, where he contributed to the development of implementation guidelines for the European Sustainability Reporting Standards. He also serves on the editorial boards of leading journals in accounting and sustainability.
PART I BACKGROUND & THEORETICAL PERSPECTIVE Chapter 1.Accounting for Sustainability: Historical Development of the Field Chapter 2. Theories of Accounting for Sustainability Chapte 3. Determinants and Consequences of Accounting for Sustainability PART II ACCOUNTING FOR SUSTAINABILITY IN PRACTICE (internal perspective) Chapter 4. Management Accounting and Control for Sustainability Chapter 5. Integrating Management Accounting and Control for Sustainability Chapter 6. Towards a more Sustainable and Integrated Performance Management - the relevance of communication and dialogue Chapter 7. Sustainability Management Systems and Processes PART III REPORTING SUSTAINABILITY (from internal to external perspective) Chapter 8.Triple Bottom Chapter 9. Global Reporting Initiative Chapter 10. Integrated Reporting Chapter 11. Sustainability Reporting Regulation within the European Union Chapter 12. European Sustainability Reporting Standards (ESRS) Chapter 13. IFRS Foundation and global standardization of sustainability reporting IFRS S1 & S2 / ISSB Chapter 14. Reporting Communication for Sustainability SECTION IV CAPITAL MARKET AND ASSURANCE (External perspective) Chapter 15. Financial Market Perspective on Sustainability Reporting Chapter 16. Socially Responsible Investment Chapter 17. Sustainability Audit & Assurance Chapter 18. Critical Reflection and Future Development
