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 Mäkelä 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, Lúcia 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
Edited by Carol A. Adams, Professor of Accounting, Durham University Business School, UK
'The Handbook of Accounting and Sustainability presents thorough
coverage of the issues, the obstacles, and the opportunities within
the sustainability accounting domain. The compilation is an
excellent read and is a valuable resource for anyone interested in
exploring the role that accounting could play in addressing our
world’s problems.'
*Den Patten, Illinois State University, US*
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