Handbook of Accounting and Sustainability

Buch | Hardcover

448 Seiten

2022
Edward Elgar Publishing Ltd (Verlag)
978-1-80037-350-1 (ISBN)

Artikel merken

This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Internationally renowned accounting academics in the field offer critical discussions of the topic to stimulate debate as the future policy infrastructure is formed.

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. The Handbook sets the scene by exploring accounting, power, social justice and unsustainability, before moving on to appraise the role of enterprise value-based integrated reporting in (un)sustainable development. It further analyses contemporary issues in the field, including climate change-related disclosures, accounting for greenhouse gases and emissions trading schemes.

The thorough coverage of key issues in accounting and sustainability, and the analysis of research literature in the Handbook will make this a critical read for accounting and business researchers and students. It is an invigorating guide for policymakers and policy influencers, accounting professionals and business leaders looking to move forward in a more sustainable way.

Edited by Carol A. Adams, Professor of Accounting, Durham University Business School, UK

Contents:

Preface x
1 Accounting and sustainability: an introduction 1
Carol A. Adams

PART I SETTING THE SCENE: ACCOUNTING AND SUSTAINABILITY
2 Bringing together finance and sustainability: the perspective of A4S 10
Helen Slinger
3 The development and implementation of GRI Standards: practice and
policy issues 26
Carol A. Adams, Abdullah M. Alhamood, Xinwu He, Jie Tian, Le Wang and
Yi Wang
4 Conceptions of materiality in sustainability reporting frameworks:
commonalities, differences and possibilities 44
Stuart Cooper and Giovanna Michelon
5 Capital market perspectives on sustainability accounting and reporting 67
Richard Slack
6 Calls for accountability and sustainability: how organizations respond 89
Hannele Mäkelä and Charles H. Cho

PART II ACCOUNTING, POWER, SOCIAL (IN)JUSTICE AND
(UN)SUSTAINABILITY
7 Accounting for sustainability: insights from the institutional logics perspective 110
Massimo Contrafatto
8 Accounting, sustainability and the feminine 136
Christine Cooper, Andrea M. Romi and Daniela Senkl
9 Shadow accounts and alternative portrayals 157
Michelle Rodrigue and Matias Laine
10 Rethinking accounting for employees from living wage perspectives 173
Andrea B. Coulson
11 Connecting global SDGs to local government: a developing country case 191
Danture Wickramasinghe, Chandana Alawattage, Lee Parker and
Alvise Favotto

PART III CRITIQUING THE ROLE OF INTEGRATED REPORTING
IN (UN)SUSTAINABLE DEVELOPMENT
12 Critical analysis of the contribution of Integrated Reporting (IR) to
sustainability 210
Charl de Villiers and Ruth Dimes
13 Indigenous cultural values, integrated reporting and sustainability 224
Russell Craig, Rawiri Taonui, Lúcia Lima Rodrigues and Susan Wild

PART IV CONTEMPORARY ISSUES IN ACCOUNTING AND
SUSTAINABILITY
14 The history and future of sustainability assurance 241
Roger Simnett, Shan Zhou and Hien Hoang
15 Environmental management accounting: development, context,
contribution and outlook 260
Stefan Schaltegger, Roger L. Burritt and Katherine Christ
16 An exploration of developing approaches to water accounting 279
Matthew Egan and Gloria Agyemang
17 Sustainability accounting via databases: current work and future possibilities 300
James Hazelton, Shane Leong and John Dumay
18 Directions for future research to steer environmental, social and
governance (ESG) investing to support sustainability: a systematic
literature review 318
Subhash Abhayawansa and Oren Mooneeapen

PART V CLIMATE CHANGE-RELATED DISCLOSURES,
ACCOUNTING FOR GREENHOUSE GASES AND
EMISSIONS TRADING SCHEMES
19 The state of climate change-related risk disclosures and the way forward 343
Kathleen Herbohn, Peter Clarkson and Mark Wallis
20 Accounting for carbon emissions trading schemes 365
Hongtao Shen and Nan Huang
21 Greenhouse gas accounting and disclosures by cities 381
Parvez Mia, James Hazelton and James Guthrie
22 Evolution of climate-related disclosure guidance and application of
climate risk measurement in research 397
Jonathan Jona and Naomi Soderstrom

Index 421

Erscheinungsdatum	22.07.2022
Reihe/Serie	Research Handbooks on Accounting series
Verlagsort	Cheltenham
Sprache	englisch
Maße	169 x 244 mm
Themenwelt	Naturwissenschaften ► Biologie ► Ökologie / Naturschutz
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
ISBN-10	1-80037-350-3 / 1800373503
ISBN-13	978-1-80037-350-1 / 9781800373501
Zustand	Neuware