Accounting for Social and Environmental Sustainability
For a company, managing its social and environmental performance is no longer just a matter of reducing its impact; it must also be able to assess its contribution to resolving or aggravating social and environmental problems. This book argues that the current work on accounting for sustainability h...
-д хадгалсан:
| Формат: | Online |
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| Хэл сонгох: | англи |
| Хэвлэсэн: |
Taylor & Francis
2025
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| Нөхцлүүд: | |
| Онлайн хандалт: | ONIX_20250106_9781040301340_15 |
| Шошгууд: |
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
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| _version_ | 1869529899916591104 |
|---|---|
| collection | Directory of Open Access Books |
| description | For a company, managing its social and environmental performance is no longer just a matter of reducing its impact; it must also be able to assess its contribution to resolving or aggravating social and environmental problems. This book argues that the current work on accounting for sustainability has not yet given organisations a tool to integrate their performance within the planetary and social framework that conveys actual "planetary and social budgets", and that business organisations lack the possibility to go beyond incremental performance measurement. It offers an in‑depth examination of multi‑capital accounting, which has already been integrated within the Corporate Sustainability Reporting Directive and will follow on from sustainability reporting. The LIFTS model (Limits and Foundations Towards Sustainability Accounting Model) used in this book combines various scientific and practical contributions to develop budgets for environmental impacts and social obligations on an organisational scale. It proposes an accounting mechanism that enables an organization to manage each of its budgets and measure variances between forecast and actual. It provides an introduction to the principles of this model and its conditions of application and describes its implementation in numerous companies. While the main audience for the book is academics, advanced students and researchers in accounting for sustainability, business and management and economics, it will also appeal to practitioners, policymakers, national standard setters, think tanks and non-governmental organizations (NGOs). |
| format | Online |
| id | doab-20.500.12854ir-150588 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Taylor & Francis |
| publisherStr | Taylor & Francis |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1505882025-07-21T15:44:16Z Accounting for Social and Environmental Sustainability Gibassier, Delphine Multi-capital Planetary limits Doughnut economics Social foundations Sustainability accounting Environmental, Social and Governance corporate social responsibility thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::G Reference, Information and Interdisciplinary subjects::GT Interdisciplinary studies::GTP Development studies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCV Economics of specific sectors::KCVG Environmental economics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas thema EDItEUR::R Earth Sciences, Geography, Environment, Planning::RN The environment thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::G Reference, Information and Interdisciplinary subjects::GT Interdisciplinary studies::GTP Development studies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCV Economics of specific sectors::KCVG Environmental economics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas thema EDItEUR::R Earth Sciences, Geography, Environment, Planning::RN The environment For a company, managing its social and environmental performance is no longer just a matter of reducing its impact; it must also be able to assess its contribution to resolving or aggravating social and environmental problems. This book argues that the current work on accounting for sustainability has not yet given organisations a tool to integrate their performance within the planetary and social framework that conveys actual "planetary and social budgets", and that business organisations lack the possibility to go beyond incremental performance measurement. It offers an in‑depth examination of multi‑capital accounting, which has already been integrated within the Corporate Sustainability Reporting Directive and will follow on from sustainability reporting. The LIFTS model (Limits and Foundations Towards Sustainability Accounting Model) used in this book combines various scientific and practical contributions to develop budgets for environmental impacts and social obligations on an organisational scale. It proposes an accounting mechanism that enables an organization to manage each of its budgets and measure variances between forecast and actual. It provides an introduction to the principles of this model and its conditions of application and describes its implementation in numerous companies. While the main audience for the book is academics, advanced students and researchers in accounting for sustainability, business and management and economics, it will also appeal to practitioners, policymakers, national standard setters, think tanks and non-governmental organizations (NGOs). 2025-01-28T08:31:46Z 2025-01-28T08:31:46Z 2025-01-06T13:36:18Z 2025 book ONIX_20250106_9781040301340_15 https://library.oapen.org/handle/20.500.12657/96900 9781040301340 9781032883922 9781003537533 9781040301388 9781032884165 9781032883939 https://directory.doabooks.org/handle/20.500.12854/150588 eng Routledge Studies in Accounting open access image/jpeg image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/96900/1/9781040301340.pdf https://library.oapen.org/bitstream/20.500.12657/96900/1/9781040301340.pdf Taylor & Francis Routledge 10.4324/9781003537533 10.4324/9781003537533 fa69b019-f4ee-4979-8d42-c6b6c476b5f0 c8d7aacc-ff83-484e-a553-8d6b9fce7ddf 9781040301340 9781032883922 9781003537533 9781040301388 9781032884165 9781032883939 Routledge 256 Oxford [...] open access |
| spellingShingle | Multi-capital Planetary limits Doughnut economics Social foundations Sustainability accounting Environmental, Social and Governance corporate social responsibility thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::G Reference, Information and Interdisciplinary subjects::GT Interdisciplinary studies::GTP Development studies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCV Economics of specific sectors::KCVG Environmental economics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas thema EDItEUR::R Earth Sciences, Geography, Environment, Planning::RN The environment thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::G Reference, Information and Interdisciplinary subjects::GT Interdisciplinary studies::GTP Development studies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCV Economics of specific sectors::KCVG Environmental economics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas thema EDItEUR::R Earth Sciences, Geography, Environment, Planning::RN The environment Accounting for Social and Environmental Sustainability |
| title | Accounting for Social and Environmental Sustainability |
| title_full | Accounting for Social and Environmental Sustainability |
| title_fullStr | Accounting for Social and Environmental Sustainability |
| title_full_unstemmed | Accounting for Social and Environmental Sustainability |
| title_short | Accounting for Social and Environmental Sustainability |
| title_sort | accounting for social and environmental sustainability |
| topic | Multi-capital Planetary limits Doughnut economics Social foundations Sustainability accounting Environmental, Social and Governance corporate social responsibility thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::G Reference, Information and Interdisciplinary subjects::GT Interdisciplinary studies::GTP Development studies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCV Economics of specific sectors::KCVG Environmental economics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas thema EDItEUR::R Earth Sciences, Geography, Environment, Planning::RN The environment thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::G Reference, Information and Interdisciplinary subjects::GT Interdisciplinary studies::GTP Development studies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCV Economics of specific sectors::KCVG Environmental economics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas thema EDItEUR::R Earth Sciences, Geography, Environment, Planning::RN The environment |
| topic_facet | Multi-capital Planetary limits Doughnut economics Social foundations Sustainability accounting Environmental, Social and Governance corporate social responsibility thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::G Reference, Information and Interdisciplinary subjects::GT Interdisciplinary studies::GTP Development studies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCV Economics of specific sectors::KCVG Environmental economics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas thema EDItEUR::R Earth Sciences, Geography, Environment, Planning::RN The environment thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::G Reference, Information and Interdisciplinary subjects::GT Interdisciplinary studies::GTP Development studies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCV Economics of specific sectors::KCVG Environmental economics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas thema EDItEUR::R Earth Sciences, Geography, Environment, Planning::RN The environment |
| url | ONIX_20250106_9781040301340_15 |