Sustainability accounting and accountability

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

Jan Bebbington and Jeffrey Unerman and Brendon O'DwyerJan ThomsonDavid Collison and John Ferguson and Lorna StevensonNola Buhr and Rob Gray and Markus J. MilneStuart Cooper and David OwenLeonardo Rinaldi and Jeffrey Unerman and Carol TiltColin Dey and Jane GibbonAndrea B. Coulson and Niamh O'SullivanJan Bebbington and Michael FraserRoel Boomsma and Brendan O'DwyerAmanda Ball and Suzana Grubnic and JEff BirchallJan Bebbington and Carlos LarrinagaShona Russell and Linda LewisJesse DillardCraig DeeganColin Higgins and Carlos LarrinagaJan Bebbington and Jeffrey Unerman and Brendan O'Dwyer

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

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Table of Contents