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Accounting for Sustainability offers an overview of sustainability reporting's growth, current use, and future direction. It decodes terms like CSR, sustainability accounting, and ESG disclosures. The book covers financial management and capital markets, with new chapters on CSRD, ESRS, and ISSB, plus digitalisation and assurance.
Inhaltsverzeichnis
PART I BACKGROUND & THEORETICAL PERSPECTIVE Chapter 1.Accounting for Sustainability: Historical Development of the Field Chapter 2. Theories of Accounting for Sustainability Chapte 3. Determinants and Consequences of Accounting for Sustainability
PART II ACCOUNTING FOR SUSTAINABILITY IN PRACTICE (internal perspective) Chapter 4. Management Accounting and Control for Sustainability Chapter 5. Integrating Management Accounting and Control for Sustainability Chapter 6. Towards a more Sustainable and Integrated Performance Management - the relevance of communication and dialogue Chapter 7. Sustainability Management Systems and Processes
PART III REPORTING SUSTAINABILITY (from internal to external perspective) Chapter 8.Triple Bottom Chapter 9. Global Reporting Initiative Chapter 10. Integrated Reporting Chapter 11. Sustainability Reporting Regulation within the European Union Chapter 12. European Sustainability Reporting Standards (ESRS) Chapter 13. IFRS Foundation and global standardization of sustainability reporting IFRS S1 & S2 / ISSB Chapter 14. Reporting Communication for Sustainability
SECTION IV CAPITAL MARKET AND ASSURANCE (External perspective) Chapter 15. Financial Market Perspective on Sustainability Reporting Chapter 16. Socially Responsible Investment Chapter 17. Sustainability Audit & Assurance Chapter 18. Critical Reflection and Future Development
Über den Autor / die Autorin
Gunnar Rimmel is Professor and Chair in Accounting and Sustainability Reporting and Head of the Accounting Research Group at Aalborg University Business School, Denmark. He previously held the Chair in Accounting at Henley Business School, UK, and held senior academic positions in Sweden. A widely published researcher, he has led several externally funded research programmes and contributes actively to international accounting networks, including the European Accounting Association and CSEAR. His work has supported EFRAG, where he contributed to the development of implementation guidelines for the European Sustainability Reporting Standards. He also serves on the editorial boards of leading journals in accounting and sustainability.
