Sustainability Accounting and Accountability
Edited by Jeffrey Unerman, Jan Bebbington, Brendan O'Dwyer
To Be Published March 3rd 2014 by Routledge – 384 pages
The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, but also providing many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations more effectively identify and manage the risks and opportunities from sustainability.
This new edition of Sustainability Accounting and Accountability updates the insights on these issues from the first edition, incorporating the rapid developments in both theory and practice since the first edition was published. Whilst the popular features from the first edition will be retained, several chapters are combined, condensed and reorganized and new substantive chapters are introduced on water resource accounting, carbon accounting, and decision making.
With contributions from a global cast of experts, the book will continue to be a key resource for lecturers and students on the increasing number of university courses delivered in many counties that focus on these issues, as well as being a key resource for researchers.
Praise for the previous edition:
'Any researcher beginning work, or intending to continue work in this area, will benefit from reading this book which clearly updates positions recorded in the literature to date, thus making it a 'must read'.' - Reg Mathews, The British Accounting Review
'An excellent sourcebook for sustainability accounting.' Martin Freedman, The Accounting Review
'This much needed book … is a useful guide for students, teachers, researchers and policy-makers in the field of sustainability accounting' Taran Patel, European Accounting Review
1. Introduction Part I: Setting the Context 2. Mapping the Terrain of Sustainability and Accounting for Sustainability 3. Philosophical Underpinnings of Sustainability and Organizational Accountability Part II: External Reporting 4. Histories, Rationales and Future Prospects for Sustainability Reporting 5. Stakeholder Perspectives and Engagement 6. Organizational Legitimacy as a Motive for Sustainability Reporting 7. Insights into Sustainability Reporting from Institutional Theory 8. Independent Assurance of Sustainability Reports Part III: Accounting for Sustainable Development Within Organizations 9. Carbon Accounting 10. Accounting for Water Resource Use 11. Sustainability Accounting and Organizational Change 12. Sustainability Accounting, Reporting and Management in the Public Sector 13. Environmental and Social Assessment in Sustainable Finance Part IV: Other Issues 14. The Nature of NGO Accountability 15. Developing Silent and Shadow Accounts 16. Sustainability Accounting and Education 17. Tying all the Strands Together
Jeffrey Unerman is Professor of Accounting and Accountability at the University of Manchester, UK
Jan Bebbington is Professor of Accounting and Sustainable Development at the University of St. Andrews, UK
Brendan O’Dwyer is Professor of Accounting at the University of Amsterdam, the Netherlands