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Library | Materyal Türü | Barkod | Yer Numarası | Durum |
|---|---|---|---|---|
Searching... Pamukkale Merkez Kütüphanesi | Kitap | 0082584 | HD60.3 S9647 2014 | Searching... Unknown |
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Özet
Özet
The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability.
Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan.
This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers.
Author Notes
Jeffrey Unerman is Professor of Accounting and Accountability at the University of Manchester, UK
Jan Bebbington is Professor of Accounting and Sustainable Development at the University of St. Andrews, UK
Brendan O'Dwyer is Professor of Accounting at the University of Amsterdam, the Netherlands
Table of Contents
| List of figures | p. ix |
| List of tables | p. x |
| Notes on contributors | p. xi |
| Acknowledgements | p. xvii |
| Part I Setting the context for sustainability accounting and accountability | p. 1 |
| 1 Introduction to sustainability accounting and accountability | p. 3 |
| 2 Mapping the terrain of sustainability and accounting for sustainability | p. 15 |
| 3 Sustainability accounting and education | p. 30 |
| Part II Accounting techniques and sustainable development | p. 49 |
| 4 Histories, rationales, voluntary standrds and future prospects for sustainability reporting: CSR, GRI, IIRC and beyond | p. 51 |
| 5 Independent assurance of sustainability reports | p. 72 |
| 6 The role of stakeholder engagement and dialogue within the sustainability accounting and reporting process | p. 86 |
| 7 External accounts | p. 108 |
| 8 Environmental and social assessment in finance | p. 124 |
| 9 Organizational change and sustainability accounting | p. 141 |
| Part III Accounting for sustainable development in other organizational settins | p. 155 |
| 10 The nature of NGO accountability: conceptions, motives, forms and mechanisms | p. 157 |
| 11 Sustainability accounting and accountability in the public sector | p. 176 |
| Part IV Accounting and biophysical concerns | p. 197 |
| 12 Accounting and global climate change issues | p. 199 |
| 13 Accounting and accountability for fresh water: exploring initiatives and innovations | p. 213 |
| Part V Conceptual interpretations of accounting for sustainable development | p. 231 |
| 14 Legitimating the social accounting project: an eithic of accountability | p. 233 |
| 15 An overview of legitimac theory as applied within the social and environmental accounting literature | p. 248 |
| 16 Sustainability reporting: insights from institutional theory | p. 273 |
| 17 Drawing to a close and future horizons | p. 286 |
| Index | p. 290 |
