1st Edition
Accounting for Social and Environmental Sustainability A Multi-Capital Approach
Edited By Delphine Gibassier
Copyright 2025
256 Pages
23 B/W Illustrations
by
Routledge
256 Pages
23 B/W Illustrations
by
Routledge
For a company, managing its social and environmental performance is no longer just a matter of reducing its impact; it must also be able to assess its contribution to resolving or aggravating social and environmental problems. This book argues that the current work on accounting for sustainability has not yet given organisations a tool to integrate their performance within the planetary and... Read more
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.
Biography
Delphine Gibassier was director of the "Global Multi‑Capital Performance" Research Centre, Audencia, France.
