Accounting for Sustainability

Practical Insights
1. Auflage 2010
ISBN: 978-1-84971-066-4
Verlag: Taylor & Francis Ltd

Buch, Englisch, 284 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 567 g

If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account.

Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to:

- Embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders

- Measure and link sustainability and financial performance

- Integrate sustainability into 'mainstream' reporting, both to management and external stakeholders

In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability

Zielgruppe

Professional Practice & Development

Autoren/Hrsg.

Hopwood, Anthony

Unerman, Jeffrey

Fries, Jessica

Fachgebiete

• Geisteswissenschaften Philosophie Angewandte Ethik & Soziale Verantwortung Wirtschaftsethik, Unternehmensethik
• Geowissenschaften Umweltwissenschaften Nachhaltigkeit
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmensethik

Inhaltsverzeichnis

1. Introduction 2. The Prince's Accounting for Sustainability Project: Creating 21st Century Decision-Making and Reporting Systems to Respond to 21st Century Challenges and Opportunities 3. Sainsbury's: Embedding Sustainability in the Supermarket Supply Chain 4. Using the Connected Reporting Framework as a Driver of Change within EDF Energy 5. A Golden Thread for Embedding Sustainability in a Local Government Context: The Case of West Sussex County Council 6. Building from the Bottom, Inspired from the Top: Accounting for Sustainability and the Environment Agency 7. Evolution of Risk, Opportunity and the Business Case in Embedding Connected Reporting at BT 8. Sustainability and Organizational Connectivity at HSBC 9. 'One Aviva, Twice the Value': Connecting Sustainability at Aviva PLC 10. Integrated Reporting at Novo Nordisk 11. Conclusions

Über Autor(innen)

Anthony Hopwood is a world-leading academic in the field of accounting. A former Dean and Professor at the Said Business School at the University of Oxford, UK, he was inducted into the USA's Accounting Hall of Fame in 2008

Jeffrey Unerman is Professor of Accounting and Accountability at Manchester Business School, University of Manchester, UK. He has a long standing research record in sustainability accounting

Jessica Fries is Project Director of The Prince's Accounting for Sustainability Project, on secondment from PricewaterhouseCoopers LLP. She has worked with companies over many years to help them integrate sustainability into mainstream business practices. The Prince's Accounting for Sustainability Project was launched by His Royal Highness, The Prince of Wales in 2004 'To help ensure that sustainability - considering what we do not only in terms of ourselves and today, but also of others and tomorrow - is not just talked and worried about, but becomes embedded in organizations' 'DNA'. The Project works with businesses, investors, the public sector, accounting bodies, NGOs and academics to develop practical guidance and tools for embedding sustainability into decision-making and reporting processes