Handbook of accounting and sustainability / edited by Carol A. Adams.

Format:

Book

Contributor:

Edward Elgar Publishing, publisher.

Adams, Carol A., editor.

Series:

Research Handbooks in Accounting

Language:

English

Subjects (All):

Accounting.

Sustainability.

Physical Description:

1 online resource (444 pages)

Place of Publication:

Cheltenham, England ; Northampton, Massachusetts : Edward Elgar Publishing, [2022]

Summary:

"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"-- Provided by publisher.

Contents:

Front Matter

Copyright

Contents

Contributors

Preface

1. Accounting and sustainability: an introduction

Part I Setting the scene: accounting and sustainability

2. Bringing together finance and sustainability: the perspective of A4S

3. The development and implementation of GRI Standards: practice and policy issues

4. Conceptions of materiality in sustainability reporting frameworks: commonalities, differences and possibilities

5. Capital market perspectives on sustainability accounting and reporting

6. Calls for accountability and sustainability: how organizations respond

Part II Accounting, power, social (in)justice and (un)sustainability

7. Accounting for sustainability: insights from the institutional logics perspective

8. Accounting, sustainability and the feminine

9. Shadow accounts and alternative portrayals

10. Rethinking accounting for employees from living wage perspectives

11. Connecting global SDGs to local government: a developing country case

Part III Critiquing the role of Integrated Reporting in (un)sustainable development

12. Critical analysis of the contribution of Integrated Reporting (IR) to sustainability

13. Indigenous cultural values, integrated reporting and sustainability

Part IV Contemporary issues in accounting and sustainability

14. The history and future of sustainability assurance

15. Environmental management accounting: development, context, contribution and outlook

16. An exploration of developing approaches to water accounting

17. Sustainability accounting via databases: current work and future possibilities

18. Directions for future research to steer environmental, social and governance (ESG) investing to support sustainability: a systematic literature review.

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

20. Accounting for carbon emissions trading schemes

21. Greenhouse gas accounting and disclosures by cities

22. Evolution of climate-related disclosure guidance and application of climate risk measurement in research

Index.

Notes:

Includes index.

Description based on print version record.

Includes bibliographical references and index.

Other Format:

Print version: Adams, Carol A. Handbook of Accounting and Sustainability

ISBN:

9781800373518