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El. knyga: Sustainability Accounting and Accountability

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, (Royal Holloway, University of London, UK),
  • Formatas: 326 pages
  • Išleidimo metai: 20-Jul-2021
  • Leidėjas: Routledge
  • Kalba: eng
  • ISBN-13: 9781000405699
Kitos knygos pagal šią temą:
Sustainability Accounting and AccountabilityDidesnis paveikslėlis
  • Formatas: 326 pages
  • Išleidimo metai: 20-Jul-2021
  • Leidėjas: Routledge
  • Kalba: eng
  • ISBN-13: 9781000405699
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"Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water,biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions. Sustainability Accounting and Accountability walks the reader througha spectrum of themes, which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers"--

Substantively revised and re-written third edition of this authoritative textbook  incorporates both up-to-date practical developments and the latest scholarly knowledge of this fast-moving area.



Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed.

This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions.

Sustainability Accounting and Accountability

walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.

Recenzijos

"Sustainability Accounting and Accountability is essential reading. It provides accounting students and educators with the much-needed conceptual resources to engage meaningfully with the most pressing issues of our times. In considering the relationship between accounting and the climate crisis, rising economic inequality and human rights, the book provides students with the critical tools they need to be part of these important debates. The viability of our future depends on books like this and I hope all accounting students have access to courses with this as their primary resource."

Associate Professor Jane Andrew, The University of Sydney, Australia

"As global society and organizations increasingly address the Sustainable Development Goals, the need for accountants to support this unstoppable movement is clear. Sustainability Accounting and Accountability is the book that provides the essential underpinning for this task, introducing accounting tools that will advance sustainability and providing constructive critique as to if these tools are fit for purpose. This book is an insightful and clear-headed exposition from leaders in the field and will be essential for all students and researchers."

Professor Jan Bebbington, Director, Pentland Centre for Sustainability in Business, University of Lancaster, UK

"Without evidence or knowledge of the social, economic or ecological consequences of our decisions we will remain trapped in destructive patterns of behaviour. We will remain unaware of how to create sustained shared value, build resilient systems or reduce the risks we currently face. Drawing on extensive research, the authors identify the blind spots, knowledge gaps and those marginalised by conventional accounting and accountability. This book offers insights, new possibilities and pathways to align the undoubted power of accounting and accountability with the challenges of the 21st century to help ensure a sustainable future for all."

Professor Ian Thomson, Director of the Lloyds Banking Group Centre for Responsible Business, University of Birmingham, UK, and Convenor of the Centre for Social and Environmental Accountability Research (CSEAR)

List of figures xix
List of tables xxi
Acknowledgements xxiii
About the authors xxv
1 Introduction to sustainability accounting and accountability
1(8)
Introduction to the content and structure of the book
3(3)
A note for instructors
6(1)
Conclusion
6(3)
Part I Setting the context 9(46)
2 Background and global context
11(23)
2.1 Sustainability and sustainable development
12(7)
2.1.1 Defining the terms
12(1)
2.1.2 The United Nations Sustainable Development Goals
12(2)
2.1.3 A brief history
14(1)
2.1.4 Contested concepts
15(2)
2.1.5 Doughnut economics
17(2)
2.2 Sustainability and the economy
19(1)
2.2.1 Capitalism
19(1)
2.2.2 Globalisation
20(1)
2.3 Sustainability and organisations
20(4)
2.3.1 Organisations and their context
21(1)
2.3.2 Organisational impacts and dependencies
21(1)
2.3.3 Linear and circular economy
22(1)
2.3.4 The role of organisations in shaping the context
23(1)
2.4 Sustainability accounting and accountability
24(3)
2.4.1 Problems with conventional accounting
24(1)
2.4.2 The role of accounting in transitioning towards sustainability
24(1)
2.4.3 Sustainability accounting and accountability practices
25(1)
2.4.4 The accounting profession
26(1)
2.5 Accounting for sustainability in different organisational settings
27(4)
2.5.1 Private sector organisations
27(1)
2.5.1.1 Corporations
27(1)
2.5.1.2 Small and medium sized enterprises (SMEs)
27(1)
2.5.1.3 Partnerships and co-operatives
28(1)
2.5.1.4 Other emerging for-profit organisational forms
28(1)
2.5.2 Public sector organisations
28(1)
2.5.3 The third sector
29(2)
2.5.3.1 Non-government organisations
30(1)
2.5.4 Summary of different organisational settings
31(1)
2.6 Conclusion
31(3)
3 Accountability, stakeholders, materiality and externalities: Examining key concepts
34(21)
3.1 Accountability
34(6)
3.1.1 What is accountability?
35(1)
3.1.2 Legal and moral duty
36(1)
3.1.3 Social licence to operate and legitimacy
37(1)
3.1.4 Accountability and the social licence to operate
38(1)
3.1.5 The broadening of accountability
39(1)
3.1.6 Who is an organisation accountable to?
39(1)
3.2 Stakeholders
40(6)
3.2.1 Stakeholder mapping: Who are an organisation's stakeholders?
40(1)
3.2.2 Stakeholder salience: Power, legitimacy and urgency
41(2)
3.2.3 Stakeholder engagement and stakeholder management
43(1)
3.2.4 Stakeholder and accountability in different types of organisations
44(2)
3.2.5 Accountability to stakeholders: But for which issues?
46(1)
3.3 Materiality
46(3)
3.3.1 Material impacts and dependencies
47(1)
3.3.2 Materiality is subjective
47(1)
3.3.3 Materiality and sustainability reporting
48(1)
3.4 Externalities
49(3)
3.4.1 Externalities and their relevance to sustainability accounting and accountability
50(1)
3.4.2 Accounting for externalities
50(1)
3.4.3 Materiality and externalities
51(1)
3.5 Conclusion
52(3)
Part II Accounting for sustainability 55(110)
4 Sustainability management accounting and control
57(26)
4.1 Introduction to management accounting and control
58(1)
4.2 Management accounting and control and sustainability
58(3)
4.2.1 Defining sustainability management accounting and control
59(1)
4.2.2 Diversity of sustainability management accounting and control practices
59(1)
4.2.3 Inherent flexibility in sustainability management accounting and control practices
60(1)
4.2.4 Defining sustainability management accounting and control summary
60(1)
4.3 Some sustainability management accounting tools and practices
61(7)
4.3.1 Material flow cost accounting
61(1)
4.3.2 Life-cycle assessment
62(1)
4.3.3 Social return on investment
63(2)
4.3.4 Sustainable investment appraisal
65(1)
4.3.5 Key performance indicators (KPIs)
66(1)
4.3.6 Cost accounting
67(1)
4.3.7 Summary of tools and practices
68(1)
4.4 Sustainability management accounting and control: Key considerations
68(8)
4.4.1 The level of analysis: What is the entity being measured?
69(1)
4.4.2 The scope of analysis: What are the boundaries?
70(1)
4.4.3 Materiality: What issues should be assessed and focused on?
71(1)
4.4.4 The role of externalities
72(1)
4.4.5 Valuation: Which metrics are being used, how and why?
73(2)
4.4.5.1 Qualitative and quantitative information
73(1)
4.4.5.2 Relative vs absolute numbers
73(1)
4.4.5.3 Monetary vs physical information
74(1)
4.4.6 Timeframe: What is a useful timeframe?
75(1)
4.4.7 Summary of key considerations
76(1)
4.5 Challenges and future developments
76(4)
4.5.1 Ensuring sustainability management accounting is core not peripheral
76(1)
4.5.2 Ensuring the relevance of indicators used
77(1)
4.5.3 Understanding why organisations do (not) implement sustainability management accounting and control
77(2)
4.5.4 The role of the accounting profession
79(1)
4.6 Conclusion
80(3)
5 Sustainability reporting: History, frameworks and regulation
83(20)
5.1 Introduction to the practice of sustainability reporting
84(2)
5.1.1 Different names and forms of sustainability reporting
84(1)
5.1.2 The purpose of sustainability reporting
85(1)
5.1.3 The focus of this chapter
86(1)
5.2 A history of sustainability reporting
86(4)
5.2.1 Early pioneering examples
87(1)
5.2.2 Environmental reporting and reporting initiatives
87(1)
5.2.3 The Global Reporting Initiative and the broadening of reporting
88(1)
5.2.4 Reporting becomes mainstream
88(1)
5.2.5 The continuous evolvement of reporting
88(2)
5.3 Characteristics of sustainability reporting
90(2)
5.4 Sustainability reporting standards and frameworks
92(6)
5.4.1 The Global Reporting Initiative
92(2)
5.4.2 Integrated reporting
94(1)
5.4.3 Sustainability Accounting Standards Board
94(2)
5.4.4 The CDP and other frameworks
96(1)
5.4.4.1 The CDP
96(1)
5.4.4.2 The Taskforce for Climate-Related Financial Disclosure
96(1)
5.4.4.3 SDGs and sustainability reporting
97(1)
5.4.5 Summary of reporting standards and frameworks
97(1)
5.5 Regulating sustainability reporting: An ongoing debate
98(2)
5.5.1 Increasing regulatory initiatives
98(1)
5.5.2 Should sustainability reporting be regulated - and how?
99(1)
5.6 Conclusion
100(3)
6 The sustainability reporting process
103(21)
6.1 Introducing the hierarchical staged process model
104(2)
6.1.1 Introducing strategic and holistic accountability
104(2)
6.2 Why does the organisation report?
106(4)
6.3 To whom is the reported information directed?
110(3)
6.3.1 Determining what stakeholders are interested in
111(2)
6.4 What information is reported on?
113(3)
6.4.1 Deciding report content: Materiality and stakeholder engagement
113(1)
6.4.2 Materiality assessment
114(1)
6.4.3 What level of detail is required?
115(1)
6.5 In what form and format is the information communicated?
116(1)
6.6 Sustainability assurance
117(3)
6.6.1 Sustainability assurance and financial auditing practices
117(1)
6.6.2 Frameworks for sustainability assurance
118(1)
6.6.3 Sustainability assurance issues and challenges
119(1)
6.7 The role of sustainability reporting and its limits
120(1)
6.8 Conclusion
121(3)
7 ESG investments and risk management
124(23)
7.1 Introduction to financial markets and sustainability considerations
125(2)
7.1.1 Financial markets, risk and return: Bringing sustainability into the mix
125(2)
7.2 Financial markets and ESG
127(4)
7.2.1 Types of ESG investing
129(2)
7.3 An organisational perspective: Risk, future uncertainty and sustainability
131(6)
7.3.1 Identifying risks related to sustainability
131(1)
7.3.2 Illustrating increased uncertainty: Climate change
132(2)
7.3.3 Risk assessment
134(1)
7.3.4 Decision-making and communication
135(2)
7.4 How sustainability features in financial markets
137(2)
7.5 The role of ESG-scores, ratings and ranking lists
139(3)
7.6 Financial markets, ESG, accounting and accountability
142(2)
7.6.1 ESG and financial performance
142(1)
7.6.2 Investor engagement
143(1)
7.7 Conclusion
144(3)
8 External accounting
147(18)
8.1 A brief note on terminology and focus
148(1)
8.2 External accounting practices and their emergence
148(2)
8.2.1 Early examples and development
149(1)
8.3 Motivations and rationales to produce external accounts
150(4)
8.4 Forms of external accounting
154(2)
8.5 Producers and audiences of external accounts
156(5)
8.5.1 Producers of external accounts
157(2)
8.5.2 Audiences
159(2)
8.6 Some limits and the potential of external accounting practices
161(2)
8.6.1 Some critiques of external accounting practices
161(1)
8.6.2 How external accounting challenges conventional views of accounting
162(1)
8.7 Conclusion
163(2)
Part III Issues in accounting for sustainability 165(118)
9 Accounting for climate
167(25)
9.1 Climate change: An issue of critical importance
168(3)
9.1.1 Climate change: A brief introduction
168(1)
9.1.2 Climate change: The consequences
169(1)
9.1.3 A note on terminology
170(1)
9.2 What has climate change got to do with organisations and accounting?
171(5)
9.2.1 Regulation, co-ordination and collaboration
171(2)
9.2.2 Impacts and dependencies
173(1)
9.2.3 Direct and indirect emissions: The three scopes of carbon accounting
174(2)
9.3 Carbon accounting and accountability practices
176(9)
9.3.1 Carbon financial accounting
177(3)
9.3.1.1 Emissions trading schemes
177(1)
9.3.1.2 Climate change, valuation of assets and consideration of risks
178(2)
9.3.2 Climate focused management accounting and control
180(3)
9.3.2.1 The role of assumptions in carbon accounting and decision-making
181(1)
9.3.2.2 Internal carbon pricing to assist organisational decision-making
182(1)
9.3.3 Carbon and climate disclosure and reporting
183(2)
9.3.3.1 Carbon self-reporting by organisations
183(1)
9.3.3.2 Disclosures to CDP
184(1)
9.4 Accounting and the climate emergency: Some key issues requiring further consideration
185(5)
9.4.1 Discussing carbon emissions in relative and absolute terms
185(1)
9.4.2 Implications of commensuration and marketisation
186(1)
9.4.3 Carbon offsetting
187(2)
9.4.4 Consumers, carbon footprints and product labels
189(1)
9.5 Conclusion
190(2)
10 Accounting for water
192(22)
10.1 Water as an issue of critical importance
193(4)
10.1.1 Sustainable water management
194(1)
10.1.2 The importance of context
195(1)
10.1.3 Water is a complex and multifaceted issue
196(1)
10.2 What has water got to do with organisations and accounting?
197(3)
10.2.1 Impacts and dependencies
198(1)
10.2.2 Water risks
198(1)
10.2.3 Implications water has for accounting and accountability
199(1)
10.3 Key institutions and frameworks relating to water
200(2)
10.3.1 The United Nations (UN)
200(1)
10.3.2 Water regulation and governance
200(1)
10.3.3 Other water initiatives
201(1)
10.4 Water accounting and reporting practices
202(4)
10.4.1 Water measurement and management accounting practices
202(2)
10.4.1.1 Water footprinting
203(1)
10.4.2 Water reporting
204(1)
10.4.2.1 Frameworks for corporate water reporting
204(1)
10.4.3 Summary of water accounting practices
205(1)
10.5 Water accounting and accountability: Some issues going forward
206(6)
10.5.1 General issues concerning water accounting in organisations
207(1)
10.5.2 Volumetric water accounting
208(1)
10.5.3 Accounting and the pricing of water
208(2)
10.5.4 How useful is water reporting?
210(1)
10.5.5 Levels and timing of water reporting
211(1)
10.6 Conclusion
212(2)
11 Accounting for biodiversity
214(23)
11.1 Biodiversity loss as key sustainability issue
215(3)
11.1.1 Biodiversity loss and the sixth mass extinction
216(1)
11.1.2 Ecosystem services
216(1)
11.1.3 Why biodiversity is important
217(1)
11.2 What has biodiversity got to do with organisations and accounting?
218(2)
11.2.1 Impacts and dependencies
218(1)
11.2.2 Biodiversity and accounting
219(1)
11.3 Institutions and initiatives relating to biodiversity
220(4)
11.3.1 International level initiatives
220(2)
11.3.1.1 The Convention on Biological Diversity
220(1)
11.3.1.2 The UN Sustainable Development Goals
220(1)
11.3.1.3 The International Union for Conservation of Nature (IUCN)
221(1)
11.3.1.4 The Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES)
221(1)
11.3.2 Frameworks and initiatives on assessing and valuing biodiversity
222(2)
11.3.2.1 The Economics of Ecosystems and Biodiversity (TEEB)
222(1)
11.3.2.2 The Natural Capital Coalition
222(1)
11.3.2.3 The WBCSD Framework for Corporate Ecosystems Valuation (CEV)
223(1)
11.3.3 Summary of key institutions and initiatives
224(1)
11.4 Biodiversity accounting and accountability practices
224(6)
11.4.1 Reporting biodiversity
224(3)
11.4.1.1 Biodiversity in reporting frameworks
224(1)
11.4.1.2 Biodiversity reporting by various organisational types
225(2)
11.4.2 Recording biodiversity
227(1)
11.4.2.1 The bottom up approach to recording biodiversity
227(1)
11.4.2.2 The top down approach to recording biodiversity
228(1)
11.4.3 Measuring biodiversity
228(2)
11.4.3.1 The numerical approach
228(1)
11.4.3.2 The valuation approach
229(1)
11.5 Key debates surrounding biodiversity accounting and accountability
230(4)
11.5.1 What constitutes good biodiversity reporting?
231(1)
11.5.2 How complete are attempts to record biodiversity?
232(1)
11.5.3 How should we value biodiversity?
232(2)
11.5.4 Summary of key debates
234(1)
11.6 Conclusion
234(3)
12 Accounting for human rights
237(23)
12.1 Human rights
238(3)
12.1.1 Rana Plaza
238(1)
12.1.2 Modern slavery
239(1)
12.1.3 Conflict minerals
240(1)
12.1.4 Introduction to human rights summary
241(1)
12.2 What have human rights got to do with organisations and accounting?
241(1)
12.2.1 Organisational impacts on the rights of humans
241(1)
12.2.2 Human rights and organisational risk
242(1)
12.3 Human rights protection organisations and regulations
242(5)
12.3.1 The United Nations
242(3)
12.3.1.1 The UN Guiding Principles of Business and Human Rights
243(1)
12.3.1.2 The International Labour Organization
244(1)
12.3.1.3 The UN Sustainable Development Goals
245(1)
12.3.2 OECD Guidelines for Multinational Enterprises
245(1)
12.3.3 Governments and national laws
245(1)
12.3.3.1 Modern slavery acts
246(1)
12.3.3.2 Conflict minerals regulation
246(1)
12.3.4 International NGOs
246(1)
12.3.5 Summary of human rights protection organisations and regulations
247(1)
12.4 Accounting for human rights practices
247(7)
12.4.1 Accounting for human rights
248(1)
12.4.2 How accounting can enhance accountability for human rights
248(2)
12.4.2.1 Human rights due diligence
249(1)
12.4.2.2 Accountants, accounting functions and human rights
250(1)
12.4.3 Human rights reporting and disclosure
250(4)
12.4.3.1 Sustainability reporting frameworks
251(1)
12.4.3.2 The UN Guiding Principles Reporting Framework
252(1)
12.4.3.3 Regulated reporting practice
253(1)
12.4.4 Summary of accounting for human rights practices
254(1)
12.5 Developing human rights accounting and accountability practices
254(4)
12.5.1 Will better reporting and greater transparency improve human rights?
254(2)
12.5.2 Reporting boundaries and accountability
256(1)
12.5.3 Summary of questions concerning accounting for human rights
257(1)
12.6 Conclusion
258(2)
13 Accounting for economic inequality
260(23)
13.1 What is economic inequality and why is it a sustainability issue?
261(5)
13.1.1 What is economic inequality?
261(1)
13.1.2 Measuring economic inequality
262(1)
13.1.3 Causes of economic inequality
263(1)
13.1.4 So why is economic inequality a sustainability problem?
264(2)
13.2 What has economic inequality got to do with organisations and accounting?
266(2)
13.2.1 How economic inequality affects organisations
266(1)
13.2.2 How organisations and accounting can affect economic inequality
267(1)
13.2.3 Summary of how accounting, organisations and economic inequality are connected
267(1)
13.3 Economic inequality: Relevant institutions and organisations
268(2)
13.3.1 International organisations
268(1)
13.3.1.1 The United Nations Development Programme (UNDP)
268(1)
13.3.1.2 The International Labour Organization (ILO)
268(1)
13.3.1.3 Oxfam International
268(1)
13.3.2 International social movements
269(1)
13.3.2.1 The Occupy Movement
269(1)
13.3.2.2 Living wage campaign groups
269(1)
13.3.3 National tax, income and workplace policies
270(1)
13.4 Accounting and accountability for economic inequality
270(7)
13.4.1 The organising of economic activity
270(1)
13.4.2 Income and wages
271(2)
13.4.3 Taxes, tax avoidance and economic inequality
273(2)
13.4.4 Economic inequality disclosure practices
275(2)
13.4.4.1 The Global Reporting Initiative (GRI)
275(1)
13.4.4.2 Economic inequality in other reporting frameworks and practices
276(1)
13.5 Economic inequality: What is still left to resolve?
277(3)
13.5.1 Improving accounting for equality in various organisational forms
277(1)
13.5.2 Changing accounting logic in relation to labour
278(1)
13.5.3 Accounting's role in tax
278(2)
13.5.4 Limits in current reporting practices
280(1)
13.6 Conclusion
280(3)
Part IV Conclusion 283(6)
14 Closing remarks
285(4)
Hope and/or despair?
285(2)
Accounting and accountability in the transition to sustainability
287(2)
Index 289
Matias Laine is Academy Research Fellow and Associate Professor of Accounting at Tampere University, Finland.

Helen Tregidga is Professor of Accounting at Royal Holloway, University of London, UK.

Jeffrey Unerman was Professor of Sustainability Accounting at Lancaster University, UK.
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