Accounting for 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