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Management Accounting Standards for Sustainable Business Practices

Management Accounting Standards for Sustainable Business Practices
Author: Ionica Oncioiu
Publisher: Business Science Reference
Total Pages: 360
Release: 2019-07-08
Genre: Managerial accounting
ISBN: 9781799801795

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""This book explores various theoretical and practical approaches of management accounting and its impact on different areas of activity in the 21st century"--Provided by publisher"--


Perspectives of Management Accounting for Sustainable Business Practices

Perspectives of Management Accounting for Sustainable Business Practices
Author: Oncioiu, Ionica
Publisher: IGI Global
Total Pages: 299
Release: 2022-06-30
Genre: Business & Economics
ISBN: 1668445972

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In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, management of sustainable performance is one of the phenomena faced by the current business environment, and in particular management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions must be adjusted and strongly substantiated considering the information required by internal and external stakeholders including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.


Sustainability Accounting and Reporting

Sustainability Accounting and Reporting
Author: Stefan Schaltegger
Publisher: Springer Science & Business Media
Total Pages: 704
Release: 2006-09-14
Genre: Law
ISBN: 1402049749

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This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.


Sustainability Accounting and Accountability

Sustainability Accounting and Accountability
Author: Matias Laine
Publisher: Routledge
Total Pages: 337
Release: 2021-07-20
Genre: Business & Economics
ISBN: 1000405761

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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 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.


Modern Regulations and Practices for Social and Environmental Accounting

Modern Regulations and Practices for Social and Environmental Accounting
Author: Eugénio, Teresa
Publisher: IGI Global
Total Pages: 345
Release: 2022-04-08
Genre: Business & Economics
ISBN: 1799894126

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There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social accounting can be considered a straightforward manifestation of corporate enforcement to legitimize, explain, and justify the organization’s activities or an ethically desirable component of any well-functioning democracy. Social accounting can also include environmental accounting, which is focused on environmental issues. Additional study is required to better understand the relevancy of social and environmental accounting in today’s modern business world. Modern Regulations and Practices for Social and Environmental Accounting discusses social and environmental accounting and considers regulations, norms, organizational practices, and the challenges of education. Covering a range of topics such as non-financial reporting and corporate social responsibility, this reference work is ideal for industry professionals, researchers, academicians, managers, practitioners, instructors, and students.


Sustainability Accounting and Accountability

Sustainability Accounting and Accountability
Author: Delphine Gibassier
Publisher: Routledge
Total Pages: 528
Release: 2010-12-14
Genre: Business & Economics
ISBN: 1136714006

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This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting). Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.


Accounting for Sustainability

Accounting for Sustainability
Author: Gunnar Rimmel
Publisher: Routledge
Total Pages: 223
Release: 2020-08-31
Genre: Business & Economics
ISBN: 100017185X

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This book provides a broad overview of how sustainability reporting has grown, how it is used now and where it is heading. Daily, we read and hear in various media about concepts such as corporate social responsibility (CSR), sustainability reporting, sustainability accounting, environmental reports, corporate citizenship or environmental management systems. Accounting for Sustainability decodes this terminology by providing an accessible introduction to the topic that explores sustainability reporting from an internal and external perspective. It begins with an overview of how sustainability reporting has emerged and why it is important, before moving on to cover definitions of key terms and specific theories and frameworks. Subsequent chapters explore the role of financial management, sustainability standards, accounting communication and capital markets. With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.


Measuring and Controlling Sustainability

Measuring and Controlling Sustainability
Author: Adam Lindgreen
Publisher: Routledge
Total Pages: 503
Release: 2018-09-03
Genre: Business & Economics
ISBN: 1315401886

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Efforts to establish the measurement and control of sustainability have produced notable tools, but those instruments lack applicability in practice. Increasing the level of standardization of such tools also seems difficult to achieve, because the contexts surrounding the focal organizations differ considerably. Therefore, what we need is a systematic, interdisciplinary assessment of how to measure and control sustainability, so that we can establish an essential definition and up-to-date picture of the field. Measuring and Controlling Sustainability attempts to provide such an assessment in 17 chapters, organized into four main topic sections: (a) organizations and social value creation: concepts, responsibilities, and barriers; (b) accounting, measurement, performance, and diffusion of social value; (c) practical and managerial insights from real-life cases; and (d) choices, incentives, guidance, and ethics. This research anthology provides a comprehensive collection of cutting-edge theories and research that will further the development and advancement of measuring and controlling sustainable efforts in theory and managerial practice.


Environmental Accounting and Reporting

Environmental Accounting and Reporting
Author: Maria-Gabriella Baldarelli
Publisher: Springer
Total Pages: 412
Release: 2017-04-05
Genre: Business & Economics
ISBN: 3319509187

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This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.


Foundations of Sustainable Business

Foundations of Sustainable Business
Author: Nada R. Sanders
Publisher: John Wiley & Sons
Total Pages: 352
Release: 2019-12-12
Genre: Business & Economics
ISBN: 1119577551

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The second edition of Sustainable Business prepares future business leaders to tackle the most crucial social and environmental issues of our time. This engaging textbook provides students with a comprehensive, balanced introduction to integrating sustainable business policies into all core business functions and processes. The text employs a qualitative-based learning process to help students understand how leadership, finance, accounting, risk management, marketing, supply chain management, and operations can be adapted to meet the sustainability goals of the 21st century. Looking at sustainable business from the managerial viewpoint, the fully-updated new edition explains how and why business is evolving due to increased consumer and regulatory pressure for sustainable performance. Business topics are first introduced in the same manner as traditional MBA programs, and then examined through the lens of sustainably. The text incorporates real-life examples of social and environmental leadership to demonstrate the efficacy of good sustainable business decisions, and illustrates the negative ramifications of outdated, purely economic-driven managerial decision-making. Influential concepts based on interdisciplinary research in sustainability are discussed in detail, and practical insights address how to turn policy into practice in the workplace.