Download Free Sustainability Accounting Management Control And Reporting Book in PDF and EPUB Free Download. You can read online Sustainability Accounting Management Control And Reporting and write the review.

Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.
Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.
This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.
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.
Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model. Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.
Modern companies are subject to increasing pressures to conduct their business in an environmentally responsible manner due to social and environmental problems. Management of sustainable performance is one of the phenomena faced by the current business environment and, in particular, management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions need to be adjusted and strongly substantiated, considering the information required by internal and external stakeholders, including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. CSR and Management Accounting Challenges in a Time of Global Crises is a comprehensive reference source that explores various theoretical and practical approaches of management accounting and its impact in the 21st century and investigates new accounting and financial approaches where economic and social aspects become mutually supportive to enhance their impact on community development. Covering topics such as CSR reporting, sustainability, and greenwashing, this book is an essential resource for academicians, specialty organizations, chief financial officers (CFOs), financial controllers, business analysts, financial planning and analysis (FP&A) analysts, budgeting managers, students, researchers, and business environment managers and specialists.
This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.
""This book explores various theoretical and practical approaches of management accounting and its impact on different areas of activity in the 21st century"--Provided by publisher"--
Driven by mega trends such as climate change, migration, globalization, or population development, sustainable development and sustainability management have now become vital areas of concern for almost all firms. This textbook provides comprehensive knowledge on sustainability management to reduce costs and risks, increase reputation and legitimacy, generate competitive advantages, and advance the sustainable development of companies and society. The book covers not only the concepts of sustainable development and sustainability management but also the relevant instruments and tools used in all essential management domains such as marketing, accounting, supply chain management, innovation management, and many others. Furthermore, this sustainability management textbook employs an extensive stakeholder perspective to illuminate the influence of various actors, such as employees, customers, investors, or governmental/non-governmental organizations. FEATURES Faces of sustainability: These features introduce thought leaders in sustainability from all areas of society. - Sustainability in business: These features provide examples of sustainability and unsustainability in business practice from all over the world. Sustainability in business: These features provide examples of sustainabity and unsustainability in business practice. Sustainability in society: These features illustrate practical challenges, ideas, and concepts of sustainability from a societal point of view. Sustainability in research: These features give a recap on seminal research articles on different aspects of sustainability management. ADDITIONAL MATERIAL The book is supported by an extensive range of online resources for students and course instructors that can be accessed via https://sustainabilitymanagementbook.com/ PRAISE "One of the leading scholars on sustainable business takes the classroom into the 21st century. A must-read for students, executives, and thought leaders interested in the management of sustainability." Dirk Matten (Schulich School of Business) "This is more than a textbook. It’s a handbook for anyone who is interested in sustainability from the most to the least sophisticated." Robert G. Eccles (Founding Chairman of the Sustainability Accounting Standards Board) "A wonderful, timely, and badly needed resource for instructors. The text is both very current and built on a flexible framework. In the dynamic, unfolding field of sustainability management, this is an essential quality." Michael V. Russo (University of Oregon) "The book is highly timely and succeeds in achieving an excellent balance between the big picture of sustainability management and the necessary level of detail. Great help for teachers and students alike!" Minna Halme (Aalto University School of Business) "Finally, a book fully focused on sustainability management! This book gives an excellent overview of the strategic and operational dimensions of making sustainability a reality in contemporary business." Jonatan Pinkse (The University of Manchester) "Cutting edge, innovative, and comprehensive, Rüdiger Hahn sets the standard for the next generation of texts that address the most important challenges facing business today." Andrew Crane (University of Bath) "Sustainability management can only be comprehensive when it allows for tensions, and thoroughly considers the perspective of the Global South. This textbook presents the reader with tools to enable them to deal with tensions, and will be helpful to both decision-makers and communities in raising awareness of the importance of diverse perspectives." Edeltraud Günther (United Nations University)