CiNii Books - Handbook of accounting and sustainability

This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Internationally renowned accounting 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 enterprise value-based 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.

Table of Contents

Contents: Preface x 1 Accounting and sustainability: an introduction 1 Carol A. Adams PART I SETTING THE SCENE: ACCOUNTING AND SUSTAINABILITY 2 Bringing together finance and sustainability: the perspective of A4S 10 Helen Slinger 3 The development and implementation of GRI Standards: practice and policy issues 26 Carol A. Adams, Abdullah M. Alhamood, Xinwu He, Jie Tian, Le Wang and Yi Wang 4 Conceptions of materiality in sustainability reporting frameworks: commonalities, differences and possibilities 44 Stuart Cooper and Giovanna Michelon 5 Capital market perspectives on sustainability accounting and reporting 67 Richard Slack 6 Calls for accountability and sustainability: how organizations respond 89 Hannele Makela and Charles H. Cho PART II ACCOUNTING, POWER, SOCIAL (IN)JUSTICE AND (UN)SUSTAINABILITY 7 Accounting for sustainability: insights from the institutional logics perspective 110 Massimo Contrafatto 8 Accounting, sustainability and the feminine 136 Christine Cooper, Andrea M. Romi and Daniela Senkl 9 Shadow accounts and alternative portrayals 157 Michelle Rodrigue and Matias Laine 10 Rethinking accounting for employees from living wage perspectives 173 Andrea B. Coulson 11 Connecting global SDGs to local government: a developing country case 191 Danture Wickramasinghe, Chandana Alawattage, Lee Parker and Alvise Favotto PART III CRITIQUING THE ROLE OF INTEGRATED REPORTING IN (UN)SUSTAINABLE DEVELOPMENT 12 Critical analysis of the contribution of Integrated Reporting (IR) to sustainability 210 Charl de Villiers and Ruth Dimes 13 Indigenous cultural values, integrated reporting and sustainability 224 Russell Craig, Rawiri Taonui, Lucia Lima Rodrigues and Susan Wild PART IV CONTEMPORARY ISSUES IN ACCOUNTING AND SUSTAINABILITY 14 The history and future of sustainability assurance 241 Roger Simnett, Shan Zhou and Hien Hoang 15 Environmental management accounting: development, context, contribution and outlook 260 Stefan Schaltegger, Roger L. Burritt and Katherine Christ 16 An exploration of developing approaches to water accounting 279 Matthew Egan and Gloria Agyemang 17 Sustainability accounting via databases: current work and future possibilities 300 James Hazelton, Shane Leong and John Dumay 18 Directions for future research to steer environmental, social and governance (ESG) investing to support sustainability: a systematic literature review 318 Subhash Abhayawansa and Oren Mooneeapen 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 343 Kathleen Herbohn, Peter Clarkson and Mark Wallis 20 Accounting for carbon emissions trading schemes 365 Hongtao Shen and Nan Huang 21 Greenhouse gas accounting and disclosures by cities 381 Parvez Mia, James Hazelton and James Guthrie 22 Evolution of climate-related disclosure guidance and application of climate risk measurement in research 397 Jonathan Jona and Naomi Soderstrom Index 421

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Handbook of accounting and sustainability

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