Contemporary Developments on Sustainability Accounting and Reporting: An Overview Perspective
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Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Springer Nature
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
Sustainability has become a critical issue in the twenty-first century for humankind. Nowadays, individuals, organizations and governments are increasingly involved in sustainable concerns such as climate change, social well-being, governance, economic welfare and environmental damage. Over the past few decades, the requirements of sustainability development have forced economic organizations to manage, measure and report the economic, social and environmental impacts and sustainability performance of their own operations. Sustainability accounting and reporting has been developed to help corporate management to achieve a balance between economic, social and environmental goals and values. This chapter focuses on contemporary developments in sustainability accounting and reporting. Firstly, the notion of corporate sustainability is discussed. Secondly, the developments in sustainability accounting and reporting are reviewed, with more emphasis on the sustainability reporting standards issued by the Global Reporting Initiative in 2016. Then carbon accounting and reporting and integrated reporting are introduced, which are the most recent developments in the sustainability accounting and reporting field. © 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG.
Açıklama
Anahtar Kelimeler
Carbon accounting and reporting, Integrated reporting, Sustainability accounting and reporting
Kaynak
Contributions to Finance and Accounting
WoS Q Değeri
Scopus Q Değeri
Q4
Cilt
Part F213
