PART I BACKGROUND ANDTHEORETICAL PERSPECTIVE
1. Accounting for Sustainability: Historical Development of the Field
Gunnar Rimmel
2. Theories of Accounting for Sustainability
Gunnar Rimmel and Kristina Jonäll
3. Determinants and Consequences of Sustainability Accounting
Gunnar Rimmel
PART II ACCOUNTING FOR SUSTAINABILITY IN PRACTICE (Internal Perspective)
4. Management Accounting and Control for Sustainability
Peter Beusch
5. Integrating Management Accounting and Control for Sustainability
Peter Beusch
6. Towards a More Sustainable and Integrated Performance Management – The Relevance of Communication and Dialogue
Matti Skoog amd Mathias Cöster
7. Sustainability Management Systems and Processes
Gunnar Rimmel
PART III REPORTING SUSTAINABILITY (from Internal to External Perspective)
8. Triple Bottom Line
Gunnar Rimmel
9. Global Reporting Initiative
Gunnar Rimmel
10. Integrated Reporting
Gunnar Rimmel
11. Sustainability Reporting Regulation within the European Union
Gunnar Rimmel, Ronita Ram and Hammed Afolabi
12. European Sustainability Reporting Standards (ESRS)
Gunnar Rimmel, Ronita Ram amd Hammed Afolabi
13. ISSB and Global Standardisation of Sustainability Reporting
Gunnar Rimmel, Ronita Ram and Hammed Afolabi
14. Accounting Communication for Sustainability
Lana Sabelfeld
SECTION IV CAPITAL MARKET AND ASSURANCE (External Perspective)
15. Financial Market Perspective on Sustainability Reporting
Martina McPherson and Gunnar Rimmel
16. Socially Responsible Investment
Gunnar Rimmel
17. Sustainability Reporting and Assurance
Gunnar Rimmel
18. Critical Reflection and Future Development
Gunnar Rimmel
Biography
Gunnar Rimmel is Professor and Chair in Accounting and Sustainability Reporting and Head of the Accounting Research Group at Aalborg University Business School, Denmark. He previously held the Chair in Accounting at Henley Business School, UK, and held senior academic positions in Sweden. A widely published researcher, he has led several externally funded research programmes and contributes actively to international accounting networks, including the European Accounting Association and CSEAR. His work has supported EFRAG, where he contributed to the development of implementation guidelines for the European Sustainability Reporting Standards. He also serves on the editorial boards of leading journals in accounting and sustainability.
