Cases and exercises on sustainability accounting / edited by Charles H. Cho (Professor of Sustainability Accounting and Erivan K. Haub Chair in Business and Sustainability, Schulich School of Business, York University, Canada), Ericka Costa (Professor of Accounting, Department of Economics and Management, University of Trento, Italy) and Blerita Korca (Postdoctoral Researcher, Chair of Business Administration, esp. Management Accounting, University of Bamberg, Germany).

Format:

Book

Contributor:

Cho, Charles, editor.

Costa, Ericka, editor.

Korca, Blerita, editor.

Edward Elgar Publishing, publisher.

Series:

Elgar cases in business and management

Language:

English

Subjects (All):

Sustainable development--Economic aspects.

Sustainable development.

Genre:

Electronic books.

Physical Description:

1 online resource (240 pages)

Place of Publication:

Northampton : Edward Elgar Publishing, 2025.

Summary:

"Cases and Exercises on Sustainability Accounting provides valuable insights into the sustainability challenges encountered by business, society and the environment, equipping future accountants with the skills and expertise to address social and environmental issues effectively. Expert authors deliver cases with inclusive coverage of topics and methodological approaches to foster critical and analytical thinking. This book is an essential toolkit for understanding the importance of accounting in addressing sustainability-related issues. Key Features: - Interactive and experiential material - 18 diverse cases and exercises from global companies, both real and fictitious - Cases require students to use qualitative and conceptual approaches, as well as quantitative and technical skills - Cases are split into 5 key sections, covering sustainability accounting; sustainability reporting; carbon accounting and management; impact and materiality; and sustainability practices This timely book is invaluable to accounting scholars and professors, who are currently or are planning to teach sustainability accounting courses. It provides practical support for both undergraduate and postgraduate accounting and business students to enhance their learning and understanding, nurturing their skills through detailed exercise and recommendations"-- Provided by publisher.

Contents:

Contents: Introduction to cases and exercises on sustainability accounting / Charles H. Cho, Ericka Costa and Blerita Korca

Part I: Sustainability accounting

1. Sustainable development goals (sdgs) and strategic sustainability accounting / Ian Thomson

2. A case study of the inclusion of environmental, social, and governance (esg) metrics in executive compensation plans / S. Leanne Keddie

3. Material flow cost accounting application: The case of fgv beverage company / Thuy Thanh Tran, Simon Alcouffe and Christian Herzig

Part II: Sustainability reporting

4. Normativity and sustainability reporting regulation / Nicolas Garcia-Torea and Juliette Senn

5. Sustainable development goals (sdgs), accounting, and sustainability disclosures / Xinwu He

6. Preparation and use of a value-added statement: The case of "los 33" mining company / Adrián Zicari and Luis Perera-Aldama

7. Social audit: Silent and shadow accounts / Charles H. Cho

Part III: Carbon accounting and management

8. Carbon accounting at airflow solutions: Calculation of scope 1, 2, and 3. Emissions / Blerita Korca and Frank Schiemann

9. Sustainable skies: The green wings' carbon accounting odyssey / Sasan Saiy and Amr ElAlfy

10. Greenhouse gas (ghg) inventory development and management / Harrison Brook

Part IV: Impact and materiality

11. Social impact assessment in the non-profit organisation (npo) sector / Ericka Costa

12. Planning and monitoring practices: Using non-financial indicators in social businesses / Asako Kimura, Yan Li and Masayoshi Suzuki

13. Materiality assessment in the beauty industry / Lies Bouten, Stuart Cooper and Giovanna Michelon

14. Materiality assessment and sustainability reporting: An experiential learning project / Charles H. Cho

Part V: Sustainability practices

15. Startrack holdings: A case of inclusive leadership and decision-making / Katrina Johnson, Lisa Powell, Nick McGuigan, Alice De Jonge, Kym Brown, Catherine Forbes, Jagjit Plahe and Edward Tello

16. Accounting for strategic transition into decarbonisation: Sustainability performance of innovation by two global automotives / Artie Ng, Tiffany C.H. Leung and Kobra Gharali

17. Huile et herbes: The challenges of measuring sustainability performance / Alexandre Perron and Michelle Rodrigue

18. Boreo oyj: Sectoral sustainability analysis / Timo Heikkilä.

Notes:

Includes bibliographical references and index.

Description based on print record.

ISBN:

9781035330607 (e-book)

Access Restriction:

Restricted for use by site license.