Accounting for Sustainability
Editat de Gunnar Rimmelen Limba Engleză Paperback – 3 sep 2025
Daily, we encounter concepts such as corporate social responsibility (CSR); sustainability reporting; sustainability accounting; environmental reports; corporate citizenship or environmental management systems; or Environmental, Social and Governance (ESG) disclosures. Accounting for Sustainability decodes this terminology by offering an accessible introduction that explores sustainability reporting from both internal and external perspectives. It begins with an overview of key terms and theories, followed by chapters on financial management, sustainability standards, accounting communication, and capital markets. This new edition has been fully revised and expanded with four new chapters, including coverage of the EU’s Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards (ESRS), and the global efforts of the International Sustainability Standards Board (ISSB). It also includes critical reflections on digitalisation, standard-setting, and assurance.
With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.
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Specificații
ISBN-13: 9781032785486
ISBN-10: 1032785489
Pagini: 356
Ilustrații: 28
Dimensiuni: 156 x 234 x 19 mm
Greutate: 0.66 kg
Ediția:2. Auflage
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom
ISBN-10: 1032785489
Pagini: 356
Ilustrații: 28
Dimensiuni: 156 x 234 x 19 mm
Greutate: 0.66 kg
Ediția:2. Auflage
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom
Public țintă
Postgraduate, Professional Training, and Undergraduate AdvancedCuprins
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
Notă biografică
Gunnar Rimmel is Professor and Chair in Accounting and Sustainability Reporting and Head of the Accounting Research Group at Aalborg University Business School, Denmark. He previously held the Chair in Accounting at Henley Business School, UK, and held senior academic positions in Sweden. A widely published researcher, he has led several externally funded research programmes and contributes actively to international accounting networks, including the European Accounting Association and CSEAR. His work has supported EFRAG, where he contributed to the development of implementation guidelines for the European Sustainability Reporting Standards. He also serves on the editorial boards of leading journals in accounting and sustainability.
Descriere
Accounting for Sustainability offers an overview of sustainability reporting's growth, current use, and future direction. It decodes terms like CSR, sustainability accounting, and ESG disclosures. The book covers financial management and capital markets, with new chapters on CSRD, ESRS, and ISSB, plus digitalisation and assurance.
Recenzii
"Accounting for Sustainability is an excellent contribution for education, offering a wide-ranging textbook reflecting the major ideas and theoretical aspects of the current sustainability agenda from an accounting perspective. This is a very useful book for students as well as practitioners." – Charles H. Cho, Professor of Accounting, Schulich School of Business, York University, Toronto, Canada; CSEAR Executive Council & Chair of the CSEAR International Associates Committee
"As the world faces growing challenges around climate change, deforestation, habitat loss and a whole range of anthropogenic threats to people and planet, Accounting for Sustainability becomes ever more relevant and important. This book is a welcome addition to the sustainability literature, neatly summarising theory and practice from internal, management accounting for sustainability, to external sustainability reporting and integrated reporting, and their relationship with financial markets. An excellent read for students at all levels and practitioners." -- Jill Atkins, Chair in Financial Management, Sheffield University Management School, University of Sheffield, UK; Chair BAFA SIG Corporate Governance
"At a time when stakeholder reporting and non-financial disclosures are a must for corporate reporting, this book is a much-needed support not only for academics who are teaching sustainability reporting modules, but also for practitioners who would like to get a clear overview of the sustainability reporting landscape. It conveniently connects theory and practice, without losing rigour. The four parts into which the book is divided provide an interesting perspective from inside companies to external reporting to stakeholders." -- Begoña Giner, Facultad d´Economia, Universitat de Valencia, Spain; Chair EAA Stakeholder Reporting Committee
"This book provides a holistic overview on the ever-evolving ESG and a Green Finance landscape. It captures key developments in the space and offers extremely useful insights. Industry practitioners will benefit from the broad range of extra-financial perspectives, concepts, frameworks and tools, presented in a comprehensive manner and style." -- Martina Macpherson, Senior Vice President, Strategic Partnerships & Engagement, MISA (ESG) at Moody’s Investors Service; President of the Network for Sustainable Financial Partners (NSFM), UK
"Over the past 30 years sustainability has become increasingly important to accounting, both to business practice and in academia. Accounting for Sustainability is a textbook that has been long needed for teaching sustainability in accounting modules at undergraduate as well as graduate level. This book explores a variety of challenges for companies and interested stakeholders providing a comprehensive review of core concepts and frameworks that are prominent reshaping the current world of accounting." -- Diogenis Baboukardos, Lecturer in Accounting at the University of Essex, Essex Business School, UK; Board Member of the British Accounting & Finance Association’s Financial Accounting and Reporting Special Interest Group
"As the world faces growing challenges around climate change, deforestation, habitat loss and a whole range of anthropogenic threats to people and planet, Accounting for Sustainability becomes ever more relevant and important. This book is a welcome addition to the sustainability literature, neatly summarising theory and practice from internal, management accounting for sustainability, to external sustainability reporting and integrated reporting, and their relationship with financial markets. An excellent read for students at all levels and practitioners." -- Jill Atkins, Chair in Financial Management, Sheffield University Management School, University of Sheffield, UK; Chair BAFA SIG Corporate Governance
"At a time when stakeholder reporting and non-financial disclosures are a must for corporate reporting, this book is a much-needed support not only for academics who are teaching sustainability reporting modules, but also for practitioners who would like to get a clear overview of the sustainability reporting landscape. It conveniently connects theory and practice, without losing rigour. The four parts into which the book is divided provide an interesting perspective from inside companies to external reporting to stakeholders." -- Begoña Giner, Facultad d´Economia, Universitat de Valencia, Spain; Chair EAA Stakeholder Reporting Committee
"This book provides a holistic overview on the ever-evolving ESG and a Green Finance landscape. It captures key developments in the space and offers extremely useful insights. Industry practitioners will benefit from the broad range of extra-financial perspectives, concepts, frameworks and tools, presented in a comprehensive manner and style." -- Martina Macpherson, Senior Vice President, Strategic Partnerships & Engagement, MISA (ESG) at Moody’s Investors Service; President of the Network for Sustainable Financial Partners (NSFM), UK
"Over the past 30 years sustainability has become increasingly important to accounting, both to business practice and in academia. Accounting for Sustainability is a textbook that has been long needed for teaching sustainability in accounting modules at undergraduate as well as graduate level. This book explores a variety of challenges for companies and interested stakeholders providing a comprehensive review of core concepts and frameworks that are prominent reshaping the current world of accounting." -- Diogenis Baboukardos, Lecturer in Accounting at the University of Essex, Essex Business School, UK; Board Member of the British Accounting & Finance Association’s Financial Accounting and Reporting Special Interest Group