UID:
almahu_9949338028102882
Format:
1 online resource (448 pages).
ISBN:
9781800373518 (e-book)
Series Statement:
Research handbooks in accounting series
Content:
"This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Internationally renowned 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 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"--
Note:
Includes index.
,
Contents: Preface -- 1. Accounting and sustainability: An Introduction / Carol A. Adams -- Part I: Setting the scene: Accounting and sustainability -- 2. Bringing together finance and sustainability: The perspective of a4s / Helen Slinger -- 3. The development and implementation of gri standards: Practice and policy issues / 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 / Stuart Cooper and Giovanna Michelon -- 5. Capital market perspectives on sustainability accounting and reporting / Richard Slack -- 6. Calls for accountability and sustainability: How organizations respond / 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 / Massimo Contrafatto -- 8. Accounting, sustainability and the feminine / Christine Cooper, Andrea M. Romi and Daniela Senkl -- 9. Shadow accounts and alternative portrayals / Michelle Rodrigue and Matias Laine -- 10. Rethinking accounting for employees from living wage perspectives / Andrea B. Coulson -- 11. Connecting global sdgs to local government: A developing country case / 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 / Charl de Villiers and Ruth Dimes -- 13. Indigenous cultural values, integrated reporting and sustainability / 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 / Roger Simnett, Shan Zhou and Hien Hoang -- 15. Environmental management accounting: Development, context, contribution and outlook / Stefan Schaltegger, Roger L. Burritt and Katherine Christ -- 16. An exploration of developing approaches to water accounting / Matthew Egan and Gloria Agyemang -- 17. Sustainability accounting via databases: Current work and future possibilities / 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 / 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 / Kathleen Herbohn, Peter Clarkson and Mark Wallis -- 20. Accounting for carbon emissions trading schemes / Hongtao Shen and Nan Huang -- 21. Greenhouse gas accounting and disclosures by cities / Parvez Mia, James Hazelton and James Guthrie -- 22. Evolution of climate-related disclosure guidance and application of climate risk measurement in research / Jonathan Jona and Naomi Soderstrom -- Index.
Additional Edition:
ISBN 9781800373501 (hardback)
Language:
English
Keywords:
Electronic books.
URL:
https://www.elgaronline.com/view/book/9781800373518/9781800373518.xml
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