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We are more aware of the need to achieve sustainable development than ever before. One of the main factors to achieve the goal of sustainable development is sustainability assessment and reporting because it is not possible to take precautions without understanding the current situation. And also, undoubtedly, future generations have a right to know what kind of world we will leave them. This book brings together different perspectives on sustainability assessment and reporting. When you look at the chapters, you will understand that sustainability assessment and reporting are addressing interdisciplinary and vast areas. It should be because sustainability assessment and reporting cover all aspects of social, economic and environmental factors. In this five-chapter book, you will see how sustainability assessment and reporting are addressed in different areas.
Currently the writing on the subject is limited and comprises, for the most part, guidance documents and completed assessments.
Sustainability is based on a simple and long-recognized factual premise: Everything that humans require for their survival and well-being depends, directly or indirectly, on the natural environment. The environment provides the air we breathe, the water we drink, and the food we eat. Recognizing the importance of sustainability to its work, the U.S. Environmental Protection Agency (EPA) has been working to create programs and applications in a variety of areas to better incorporate sustainability into decision-making at the agency. To further strengthen the scientific basis for sustainability as it applies to human health and environmental protection, the EPA asked the National Research Council (NRC) to provide a framework for incorporating sustainability into the EPA's principles and decision-making. This framework, Sustainability and the U.S. EPA, provides recommendations for a sustainability approach that both incorporates and goes beyond an approach based on assessing and managing the risks posed by pollutants that has largely shaped environmental policy since the 1980s. Although risk-based methods have led to many successes and remain important tools, the report concludes that they are not adequate to address many of the complex problems that put current and future generations at risk, such as depletion of natural resources, climate change, and loss of biodiversity. Moreover, sophisticated tools are increasingly available to address cross-cutting, complex, and challenging issues that go beyond risk management. The report recommends that EPA formally adopt as its sustainability paradigm the widely used "three pillars" approach, which means considering the environmental, social, and economic impacts of an action or decision. Health should be expressly included in the "social" pillar. EPA should also articulate its vision for sustainability and develop a set of sustainability principles that would underlie all agency policies and programs.
This book makes the case for the development and implementation of environmental and sustainability rating systems (ESRSs) in new industry contexts, including energy, heavy and light industries, manufacturing, transportation, mining, and oil and gas.
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.
Current and expanding human activities are moving us towards ever deeper unsustainability. While there is no single, simple means of reversing the invidious biophysical trends and redirecting the distribution of benefits, one necessary step is to approach every new and renewed undertaking as an opportunity to deliver maximum multiple, mutually reinforcing, fairly distributed and lasting gains. Finding the best options for enhancing such gains by comparing alternatives, addressing all the key requirements for progress towards sustainability and avoiding significant adverse effects, is the essential purpose of sustainability assessment. This book addresses the theory and practice of sustainability assessment applications, drawing from experiences globally in a variety of sectors and presenting lessons learned. Diverse international case studies from professionals and academics demonstrate progress so far in exploring openings, testing approaches to application and establishing best practice. The book illustrates means of specifying generic sustainability criteria for the context of particular applications, reports on the resulting insights, and examines the barriers and opportunities for further advances. This book is an important resource for students, academics and professionals in the areas of Governance, Environmental Assessment, Planning and Policy Making, Corporate Social Responsibility and Applied Sustainability.
The Handbook of Sustainability Assessment introduces the theory and practice of sustainability assessment and showcases the state-of-the-art research. The aim is to provide inspiration and guidance to students, academics and practitioners alike and to contribute to the enhancement of sustainability assessment practice worldwide. It emphasises how traditional impact assessment practices can be enhanced to contribute to sustainable outcomes. Featuring original contributions from leading sustainability assessment researchers and practitioners, it forms part of the Research Handbooks on Impact Assessment series.
Metrics for Sustainable Business is the first book to give students a comprehensive understanding of sustainability in organizations from an accounting perspective. The book walks student through the steps for doing a sustainability assessment, and aims to develop them into financial analysts who understand sustainability reports, and are able to create or audit them. While most books focus on environmental issues, Herriott trains his gaze on the corporate and institutional perspective, covering measurement systems, how to evaluate and improve a standard, and conducting a life cycle assessment. Walking students through the programs of disclosure, the varying standards for corporate ratings, and organizational certification, allows them to grasp the tools for conducting a sustainability assessment and auditing reports. Chapters on accounting for greenhouse gas emissions, water use, and waste introduce students to the technical details in sustainability accounting, while a chapter on the philosophies of sustainability offers an answer to the question, "Why are they asking us to report that?" Richly demonstrated with practical examples and informative visuals, this book will serve students of sustainability, accounting, and integrated reporting.
This book deals with practical ways to reach a more sustainable state in urban areas through such tools as strategic environmental assessment, sustainability assessment, direction analysis, baseline setting and progress measurement, sustainability targets, and ecological footprint analysis.
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.