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Full Description
Sustainability Accounting and Reporting: A CSRD Perspective explains sustainability within accounting and finance. In an accessible, student-friendly manner, the author outlines international reporting standards, their application and the challenges for professionals in this sector.
The text takes an applied approach with many real-world examples, exercises, case studies and discussion points that students need to consider in their careers.
For lecturers, online resources including lecture PowerPoint slides and Instructor's Manual are available with this textbook.
Contents
1. Introduction
2. Research perspectives on sustainability reporting
3. A global overview of emerging requirements for sustainability reporting
4. Cross cutting standards for sustainability reporting and the value chain
5. General requirements for sustainability reporting and the concept of materiality
6. Environmental reporting Part I: Climate
7. Environmental reporting Part II: Pollution and water and marine resources
8. Environmental reporting Part III: Biodiversity and circular economy
9. Social reporting Part I: Own workforce and workers in the value chain
10. Social reporting Part II: Affected communities and consumers and end-users
11. Governance reporting
12. The financial sector and sustainability reporting
13. Assurance and audit of sustainability reporting
14. Data solutions for sustainability reporting
15. Sustainability reporting in the public sector
16. Educating the future accountant: The role of sustainability reporting
