Contemporary Developments on Sustainability Accounting and Reporting: An Overview Perspective
| dc.authorscopusid | 58308040200 | |
| dc.contributor.author | Suadiye, Gulhan | |
| dc.date.accessioned | 2024-09-19T15:45:25Z | |
| dc.date.available | 2024-09-19T15:45:25Z | |
| dc.date.issued | 2021 | |
| dc.department | Hatay Mustafa Kemal Üniversitesi | en_US |
| dc.description.abstract | 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. | en_US |
| dc.identifier.doi | 10.1007/978-3-030-72628-7_3 | |
| dc.identifier.endpage | 86 | en_US |
| dc.identifier.issn | 2730-6038 | |
| dc.identifier.scopus | 2-s2.0-85143797811 | en_US |
| dc.identifier.scopusquality | Q4 | en_US |
| dc.identifier.startpage | 59 | en_US |
| dc.identifier.uri | https://doi.org/10.1007/978-3-030-72628-7_3 | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12483/14668 | |
| dc.identifier.volume | Part F213 | en_US |
| dc.indekslendigikaynak | Scopus | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Springer Nature | en_US |
| dc.relation.ispartof | Contributions to Finance and Accounting | en_US |
| dc.relation.publicationcategory | Kitap Bölümü - Uluslararası | en_US |
| dc.rights | info:eu-repo/semantics/closedAccess | en_US |
| dc.subject | Carbon accounting and reporting | en_US |
| dc.subject | Integrated reporting | en_US |
| dc.subject | Sustainability accounting and reporting | en_US |
| dc.title | Contemporary Developments on Sustainability Accounting and Reporting: An Overview Perspective | en_US |
| dc.type | Book Chapter | en_US |
