Sustainability Accounting and Reporting "Theory and Practice"

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Hasan, Rashedul

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ISBN:9781032762159
Editorial: Routledge
Fecha de la edición:2025
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Nº Pág.:300
Idiomas:Inglés

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Sustainability Accounting and Reporting: Theory and Practice provides a comprehensive guide to understanding and applying the latest global framework for disclosing sustainability-related risks and opportunities by public-sector business entities, irrespective of whether the entity follows IFRS or GAAP. It serves as a practical resource on sustainability disclosure and provides real-life case studies and illustrative examples for students and practitioners to grasp the latest developments in sustainability.

This book provides guidance and examples on how to prepare and present high-quality sustainability reports that meet the needs and expectations of various stakeholders, such as investors, regulators, customers and employees. It also offers a clear distinction between the scope and application of IFRS Sustainability Disclosure Standards (Shareholder-Focused) and GRI Standards (Stakeholder-Focused), allowing students to gain the skills required to undertake sustainability reporting. Each chapter features case studies, boxed examples, objectives and summaries, key terminology lists, discussion and review questions and suggestions for further reading. Students and instructors are also supported by a broad range of accompanying digital resources.

This textbook enables students, academics and practitioners to gain better insights into the changes in the sustainability reporting framework. It will be an essential resource for anyone who wants to stay ahead of the curve and contribute to a more sustainable future.

Preface. 1. Introduction to sustainability reporting 2. Theoretical foundations of sustainability reporting 3. Sustainability reporting process 4. Introduction to sustainability frameworks 5. Global sustainability reporting frameworks 6. Regional sustainability reporting initiatives 7. Sustainability governance 8. Sustainable value creation 9. Sustainability assurance 10. Sustainability management accounting 11. Implications of reporting on sustainable development goals (SDGs) 12. Conceptual foundations of sustainability reporting 13. Sustainability-related financial disclosures 14. Non-financial sustainability disclosure 15. Accounting for sustainable finance. 16. Concluding remarks and future research directions. Appendix. Solutions to self-review questions