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Full Description
Cases and Exercises on Sustainability Accounting provides valuable insights into the sustainability challenges encountered by business, society and the environment, equipping future accountants with the skills and expertise to address social and environmental issues effectively. Expert authors deliver cases with inclusive coverage of topics and methodological approaches to foster critical and analytical thinking. This book is an essential toolkit for understanding the importance of accounting in addressing sustainability-related issues.
Key Features:
Interactive and experiential material
18 diverse cases and exercises from global companies, both real and fictitious
Cases require students to use qualitative and conceptual approaches, as well as quantitative and technical skills
Cases are split into 5 key sections, covering sustainability accounting; sustainability reporting; carbon accounting and management; impact and materiality; and sustainability practices
This timely book is invaluable to accounting scholars and professors, who are currently or are planning to teach sustainability accounting courses. It provides practical support for both undergraduate and postgraduate accounting and business students to enhance their learning and understanding, nurturing their skills through detailed exercise and recommendations.
Contents
Contents
Introduction to Cases and Exercises on Sustainability Accounting 1
Charles H. Cho, Ericka Costa and Blerita Korca
PART I
Sustainability accounting
1 Sustainable Development Goals (SDGs) and strategic
sustainability accounting 17
Ian Thomson
2 A case study of the inclusion of environmental,
social, and governance (ESG) metrics in executive
compensation plans 25
S. Leanne Keddie
3 Material Flow Cost Accounting application: the case of
FGV Beverage Company 50
Thuy Thanh Tran, Simon Alcouffe and Christian Herzig
PART II
Sustainability reporting
4 Normativity and sustainability reporting regulation 65
Nicolas Garcia-Torea and Juliette Senn
5 Sustainable Development Goals (SDGs), accounting, and
sustainability disclosures 74
Xinwu He
6 Preparation and use of a value-added statement: the case
of "Los 33" Mining Company 84
Adrián Zicari and Luis Perera-Aldama
7 Social audit: silent and shadow accounts 100
Charles H. Cho
PART III
Carbon accounting and management
8 Carbon accounting at AirFlow Solutions: calculation of
Scope 1, 2, and 3 emissions 111
Blerita Korca and Frank Schiemann
9 Sustainable skies: the Green Wings' carbon accounting
odyssey 124
Sasan Saiy and Amr ElAlfy
10 Greenhouse gas (GHG) inventory development and
management 135
Harrison Brook
PART IV
Impact and materiality
11 Social impact assessment in the non-profit organisation
(NPO) sector 149
Ericka Costa
12 Planning and monitoring practices: using non-financial
indicators in social businesses 161
Asako Kimura, Yan Li and Masayoshi Suzuki
13 Materiality assessment in the beauty industry 172
Lies Bouten, Stuart Cooper and Giovanna Michelon
14 Materiality assessment and sustainability reporting: an
experiential learning project 180
Charles H. Cho
PART V
Sustainability practices
15 Startrack Holdings: a case of inclusive leadership and
decision-making 187
Katrina Johnson, Lisa Powell, Nick McGuigan,
Alice De Jonge, Kym Brown, Catherine Forbes,
Jagjit Plahe and Edward Tello
16 Accounting for strategic transition into decarbonisation:
sustainability performance of innovation by two global
automotives 199
Artie Ng, Tiffany C.H. Leung and Kobra Gharali
17 Huile et Herbes: The challenges of measuring
sustainability performance 210
Alexandre Perron and Michelle Rodrigue
18 Boreo Oyj: sectoral sustainability analysis 215
Timo Heikkilä
