Sustainability Accounting and Accountability

Abstract

Part I: Setting the context for sustainability accounting and accountability 1. Introduction 2. Mapping the terrain of sustainability and accounting for sustainability 3. Sustainability accounting and education Part II: Accounting techniques and sustainable development 4. Histories, rationales and future prospects for sustainability reporting: CSR, GRI, IIRC and Beyond 5. Independent assurance of sustainability reports 6. Stakeholder perspectives and engagement 7. Developing Silent and Shadow Accounts 8. Environmental and social assessment in sustainable finance 9. Organisational change and sustainability accounting Part III: Accounting for sustainable development in other organizational settings 10. The nature of NGO accountability 11. Sustainability accounting, reporting and management in the public sector Part IV: Accounting and biophysical concerns 12. Accounting and global climate change issues 13. Accounting for water resource use Part V: Conceptual interpretations of accounting for sustainable development 14. Philosophical underpinnings of sustainability and organizational accountability 15. Organisational legitimacy as a motive for sustainability reporting 16. Insights into sustainability reporting from institutional theory 17. Drawing to a close and future horizons