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.

List of contents

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.

About the author

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

Summary

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.

Product details

• Authors: Delphine Gibassier
• Assisted by: Delphine Gibassier (Editor)
• Publisher: Taylor & Francis Ltd.
• Languages: English
• Product format: Paperback / Softback
• Released: 22.01.2025
• EAN: 9781032883939
• ISBN: 978-1-0-3288393-9
• No. of pages: 238
• Series: Routledge Studies in Accounting
• Subjects: Natural sciences, medicine, IT, technology > Natural sciences (general); Non-fiction book > Politics, society, business > Politics; 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