Accounting for Social and Environmental Sustainability - A Multi-Capital Approach

This book offers an in-depth examination of multi-capital accounting, the accounting of the future, which has already been integrated within the Corporate Sustainability Reporting Directive and will follow on from sustainability reporting.

Inhaltsverzeichnis

List of figures. List of tables. List of contributors. Acknowledgements. List of acronyms and abbreviations. Introduction. 1 Multi¿capital models. 2 The LIFTS (anti¿)principles. 3 The planetary boundaries. 4 The social foundations. 5 Accounting integration. 6 Monetisation. 7 The stages of the LIFTS model. 8 The information system. 9 Environmental bankruptcy. 10 Positive impact accounting. 11 Business models and LIFTS. Conclusion. Index.

Über den Autor / die Autorin

Delphine Gibassier was director of the "Global Multi¿Capital Performance" Research Centre, Audencia, France.

Zusammenfassung

This book offers an in-depth examination of multi-capital accounting, the accounting of the future, which has already been integrated within the Corporate Sustainability Reporting Directive and will follow on from sustainability reporting.

Produktdetails

• Autoren: Delphine Gibassier
• Mitarbeit: Delphine Gibassier (Herausgeber)
• Verlag: Taylor & Francis Ltd.
• Sprache: Englisch
• Produktform: Taschenbuch
• Erschienen: 22.01.2025
• EAN: 9781032883939
• ISBN: 978-1-0-3288393-9
• Seiten: 238
• Serie: Routledge Studies in Accounting
• Themen: Naturwissenschaften, Medizin, Informatik, Technik > Naturwissenschaften allgemein; Sachbuch > Politik, Gesellschaft, Wirtschaft > Politik; BUSINESS & ECONOMICS / Development / Sustainable Development, BUSINESS & ECONOMICS / Management, BUSINESS & ECONOMICS / Accounting / Financial, BUSINESS & ECONOMICS / Finance / Financial Engineering, BUSINESS & ECONOMICS / Auditing, The environment, Environmental Economics, business strategy, Science / Environmental Science, Financial Accounting, Management of specific areas, Development Studies, Management accounting & bookkeeping, Management accounting, bookkeeping and auditing