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cover of Sustainability Accounting and Accountability

Sustainability Accounting and Accountability

Edited by Jeffrey Unerman, Jan Bebbington, Brendan O'Dwyer

Price: $57.95

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About the Book

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.

Reviews

'... unlike earlier publications devoted exclusively to social and environmental issues in the private sector, this book addresses accounting for sustainable development and accountability in the private, public and NGO sectors and across all stages of economic development... any researcher beginning work, or intending to continue work in this area, will benefit from reading this book which clearly updates positions recorded in the literature to date, thus making it a 'must read'.' - Reg Mathews, The British Accounting Review

Table of Contents

Introduction to Sustainability Accounting and Accountability Section A: Setting the Context for Sustainability Accounting and Accountability 1. Mapping the Terrain of Sustainability Accounting 2. Legitimating the Social Accounting Project: An Ethic of Accountability Section B: External Reporting of Sustainability Policies and Practices 3. Histories of and Rationales for Sustainability Reporting 4. The ‘Standardization’ of Sustainability Reporting 5. Stakeholder Engagement and Dialogue 6. External Stakeholders’ Perspectives on Sustainability Reporting 7. Organizational Legitimacy as a Motive for Sustainability Reporting 8. Sustainability Reporting: Insights from Neo-Institutional Theory 9. Assurance Practice in Sustainability Reporting 10. Future Prospects for Corporate Sustainability Reporting Section C: Accounting for Sustainable Development Within Organisations 11. Full Cost Accounting: Adam Smith Meets Rachel Carson? 12. Changing Organizational Attitudes and Culture Through Sustainability Accounting 13. Sustainability Accounting and Accountability in the Public Sector 14. Environmental and Social Assessment in Sustainable Finance Section D: Other Issues 15. The Nature of NGO Accountability: Motives, Mechanisms and Practice 16. Developing Silent and Shadow Accounts 17. Sustainability Accounting and Education 18. Postscript and Conclusions