Sustainability Accounting and Accountability - Brossura

Brossura

ISBN 10: 0415384893 ISBN 13: 9780415384896

Casa editrice: Routledge, 2007

Riassunto

This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting).

Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.

Su questo libro

Recensione:

'... unlike earlier publications devoted exclusively to social and environmental issues in the private sector, this book addresses accounting for sustainable development and accountability in the private, public and NGO sectors and across all stages of economic development... any researcher beginning work, or intending to continue work in this area, will benefit from reading this book which clearly updates positions recorded in the literature to date, thus making it a 'must read'.' - Reg Mathews, The British Accounting Review

'An excellent sourcebook for sustainability accounting.' Martin Freedman, The Accounting Review

'This much needed book ... is a useful guide for students, teachers, researchers and policy-makers in the field of sustainability accounting' Taran Patel, European Accounting Review

Contenuti:

Introduction to Sustainability Accounting and Accountability  Section A: Setting the Context for Sustainability Accounting and Accountability  1. Mapping the Terrain of Sustainability Accounting  2. Legitimating the Social Accounting Project: An Ethic of Accountability  Section B: External Reporting of Sustainability Policies and Practices  3. Histories of and Rationales for Sustainability Reporting  4. The ‘Standardization’ of Sustainability Reporting  5. Stakeholder Engagement and Dialogue  6. External Stakeholders’ Perspectives on Sustainability Reporting  7. Organizational Legitimacy as a Motive for Sustainability Reporting  8. Sustainability Reporting: Insights from Neo-Institutional Theory  9. Assurance Practice in Sustainability Reporting  10. Future Prospects for Corporate Sustainability Reporting  Section C: Accounting for Sustainable Development Within Organisations  11. Full Cost Accounting: Adam Smith Meets Rachel Carson?  12. Changing Organizational Attitudes and Culture Through Sustainability Accounting  13. Sustainability Accounting and Accountability in the Public Sector  14. Environmental and Social Assessment in Sustainable Finance  Section D: Other Issues  15. The Nature of NGO Accountability: Motives, Mechanisms and Practice  16. Developing Silent and Shadow Accounts  17. Sustainability Accounting and Education  18. Postscript and Conclusions 

Su questa edizione

• Editore: Routledge
• Data di pubblicazione: 2007
• ISBN 10: 0415384893
• ISBN 13: 9780415384896
• Rilegatura: Copertina flessibile
• Numero edizione: 1
• Numero di pagine: 384
• Redattore: Bebbington Jan