By Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013
The function of this e-book is to discover new demanding situations and new customers for sustainability accounting learn, and to debate destiny instructions of analysis. It considers a wide spectrum of alternative theoretical lenses and learn equipment, and explores quite a few kinds of organizational settings and practices in several countries.
This e-book brings jointly articles that think about major components of accounting: monetary accounting, auditing and managerial accounting, with the intention to seriously overview and boost theorizations and methodological functions to the research of all major accounting fields in a sustainability context. It goals to curiosity a fairly huge variety of energetic researchers professors and practitioners (CPAs and CMAs, managers and managers, but additionally consultants), either from the accounting box, and from the sustainability and CSR domain names. This e-book goals to curiosity researchers and practitioners in accounting, managerial keep watch over, auditing, CSR/sustainability...
Read Online or Download Accounting and Control for Sustainability PDF
Similar sustainable development books
Designers, Visionaries and different tales unpacks the advanced and the most important debates surrounding sustainable layout to bring a compelling manifesto for swap, at a time of looming ecological concern, mounting environmental laws and constrained growth. it is a e-book approximately sustainable layout, by means of the best sustainable layout thinkers, for artistic practitioners, execs, scholars and lecturers.
This ebook offers an in-depth review of the latest conceptual and methodological advancements in cost-benefit research and the environment. It examines how expenses and merits are evaluated and given financial worth, tips on how to keep in mind affects on destiny generations and affects of irreversible losses, and the way to accommodate fairness and sustainability matters.
This interesting and unique textbook - a great introductory textual content for either graduate and undergraduate scholars - makes an attempt to reinforce and improve our knowing of entrepreneurship. during this fascinating publication, Bjorn Bjerke contends that entrepreneurship can't, to any nice volume, be deliberate upfront.
The undertaking examines how 3 favorite philosophers of schooling - William Torrey Harris, John Dewey, and Gregory Bateson - each one constructed an international view that offers a philosophical foundation for environmental schooling.
- Sustainable Tourism
- Nature, Choice and Social Power
- Molecular to Global Photosynthesis (Series on Photoconversion of Solar Energy, Vol. 2)
- Cash Transfers and Basic Social Protection: Towards a Development Revolution? (Rethinking International Development series)
- Landscape Ecology: Theory and Application
- Sustainable Chemistry, 1st Edition
Extra resources for Accounting and Control for Sustainability
In the last few years, such issue has been in part filled up by initiatives of different organizations and institutions, both national and international, which have proposed various schemes for measuring and reporting CSR/sustainability performance, such as the framework developed by the Global Reporting Initiative (GRI)2 or guidance documents published by the accountancy bodies. The GRI Sustainability Reporting Guidelines are periodically reviewed to provide the best and most up-to-date guidance for effective sustainability reporting.
CSR disclosure may be not only the outcome of a decision-making rational process by organizations acting independently, rather it could become institutionalized, determining to some extent the choice of organizations (Larrinaga-Gonzales, 2007). In fact, institutional theory suggests that organizations will adapt their structures and operations to conform with external expectations about what is acceptable. This process is referred to as “isomorphism” and causes institutions to become increasingly similar (DiMaggio & Powell, 1983, 1991).
Disclosure for the financial markets significantly considers all aspects of company performance, increasing the number and kind of information communicated by enterprises, from the financial indicators to the environmental and social ones (Di Piazza & Eccles, 2002; Eccles & Krzus, 2010). As CSR disclosure requires, on the one hand, to integrate and communicate financial and nonfinancial information, on the other hand to collect, process, elaborate, and communicate a great mass of data and information, which represent typical responsibilities and competences of the accounting profession, it can be useful to consider also accounting theory when studying the determinants of CSR disclosure.