Description
Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society.
There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization.
The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.
Table of Contents
Chapter 1: Introduction to Sustainability Accounting and Integrated Reporting
(Charl de Villiers and Warren Maroun)
Chapter 2: Integrated Reporting
(Charl de Villiers and Pei-Chi Kelly Hsiao)
Chapter 3: Why Organizations Voluntarily Report – Legitimacy Theory
(Warren Maroun)
Chapter 4: Why Organizations Voluntarily Report – Institutional Theory and Institutional Work
(Muhammad Bilal Farooq and Warren Maroun)
Chapter 5: Why Organizations Voluntarily Report – Agency Theory
(Charl de Villers and Pei-Chi Kelly Hsiao)
Chapter 6: Stakeholder Requirements for Reporting
(Charl de Villiers)
Chapter 7: Reporting After a Crisis
(Warren Maroun)
Chapter 8: Determinants of Reporting
(Warren Maroun)
Chapter 9: Consequences of Reporting
(Warren Maroun)
Chapter 10: Public Sector and Not-For-Profit Reporting
(Sumit Lodhia and Warren Maroun)
Chapter 11: Management Control Support Systems to Support Sustainability and Integrated Reporting
(Binh Bui and Charl de Villiers)
Chapter 12: Assurance of Sustainability and Integrated Reports
(Muhammad Bilal Farooq and Charl de Villiers)
Chapter 13: The Future of Sustainability Accounting and Integrated Reporting
(Charl de Villiers and Warren Maroun)
