Sustainability Accounting and Accountability

Highlighting that accounting, organisations and economic systems are intertwined with sustainability, this leading text discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success.

Matias Laine is Professor of Accounting at Tampere University, Finland. Helen Tregidga is Professor of Accounting at Royal Holloway, University of London, UK.

1. Introduction to Sustainability Accounting and Accountability Part I: Setting the Context 2. Background and Global Context 3. Accountability, Stakeholders, Materiality and Externalities: Examining Key Concepts Part II: Accounting for Sustainability 4. Sustainability Management Accounting and Control 5. Sustainability Reporting: History, Frameworks and Regulation 6. The Sustainability Reporting Process: Key Influences, Debates and Discussions 7. ESG and Financial Markets 8. Counter Accounting Part III: Issues in Accounting for Sustainability 9. Accounting for Climate 10. Accounting for Water 11. Accounting for Biodiversity 12. Accounting for Human Rights 13. Accounting for Economic Inequality Part IV: Conclusion 14. Closing Remarks