Handbook Of Accounting And Sustainability

This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Chapters explain key drivers of developments at the nexus, critique those developments, summarise the findings of research on key themes in the field, and suggest areas for further research, offering evidence-based practice and policy solutions.

This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Achieving corporate sustainability (CS) is one of the most difficult challenges facing organizations in the twenty-first century. This comprehensive Handbook examines the current status and future direction of sustainability frameworks and applications in the corporate environment. Internationally reputed scholars portray the frameworks of CS practices in contemporary businesses. They explore in detail these frameworks and the associated computer-based modelling tools that companies are using, or can use, to aid their decision-making with regards to CS and corporate social responsibility practices. The contributors expertly investigate the future direction of model-based applications in CS as well as related planning processes. This innovative and informative Handbook will provide a timely reminder to scholars, government agencies, international bodies, academics and practitioners that appropriate decision-making and a correct understanding of these complex problems are essential to the success of CS planning.

The use of financial concepts and tools to shape development is hardly new, but their recent adoption by advocates of sustainable environmental management has created opportunities for innovation in business and regulatory groups. The Handbook of Environmental and Sustainable Finance summarizes the latest trends and attitudes in environmental finance, balancing empirical research with theory and applications. It captures the evolution of environmental finance from a niche scholarly field to a mainstream subdiscipline, and it provides glimpses of future directions for research. Covering implications from the Kyoto and Paris Protocols, it presents an intellectually cohesive examination of problems, opportunities, and metrics worldwide. Introduces the latest developments in environmental economics, sustainable accounting work, and environmental/sustainable finance Explores the effects of environmental regulation on the economy and businesses Emphasizes research about the trade-environmental regulation nexus, relevant for economics and business students

Sustainability is becoming a business megatrend. This book looks into why controlling departments are rarely involved in sustainability topics and do not contribute to corporate responsibility. The author postulates the following assertion: responsible controlling is indispensable in making an organization more responsible. Inside, you’ll learn a specific course of action for the development of a responsible controlling framework toward decision making, which is based on an ethically driven, reflective fundament in order to make a company a responsible business. Through the development of a responsible controlling framework, the author gives recommendations for how controlling should be altered in terms of both tools and mindsets. A twelve-step responsible controlling roadmap is detailed, showing how controlling can contribute to foster a corporation’s responsible behavior and how sustainability topics can be integrated in management decisions. The conclusion of Responsible Management Accounting and Controlling reiterates the main goal of this book: responsible controlling must first and foremost be understood as a mindset. Responsible controlling, therefore, is an uncommon but indispensable approach of making an organization more responsible.

'In a world that is possibly threatened by catastrophic climate changes it is more important than ever to augment and modify current systems of national accounts so as to measure welfare in a dynamic context, i.e. move towards social accounting. This outstanding text written by leading names in the field covers all essential aspects of dynamic welfare theory and also goes beyond pure theory by providing discussion of how to go from theory to application.' - Per-Olov Johansson, Stockholm School of Economics, Sweden

Sustainability is a top priority for organizations and a key strategy in corporate agendas, but the effective deployment of any strategy demands that the strategy is consistent, functional, and aligned. This Handbook advocates sustainability strategies that encompass environmental, social, and economic dimensions at department-level.

This handbook identifies the recent challenges in accounting research and the Sustainable Development Goals (SDGs) by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach.