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.
'This excellent publication on sustainability accounting and integrated reporting has been edited by two senior academics in the field. The various chapters provide interesting insights into sustainability accounting and integrated reporting starting from voluntary external disclosure, stakeholder engagement, organizational focus and finally, assurance. The book testifies that the notion of integrated reporting and sustainability accounting is vibrant and offers various perspectives about and to organisations and society to manage and disclose valuable capital, other than just financial capital. This book is a valuable step for anyone who wishes to participate in dialogs about sustainability accounting and integrated reporting theoretically and practically. A must for scholars, students, practitioners and policy makers who are working in these areas.' - Professor James Guthrie, Distinguished Professor of Accounting, Department of Accounting & Corporate Governance, Macquarie University
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
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
Chapter 8: Determinants of Reporting
Chapter 9: Consequences of Reporting
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)
Today’s developments within the field of sustainability and governance appeal to a growing audience in many aspects. While there are many studies on governance and finance, the focus to include sustainability is missed. The convergence between these three fields, Finance, Governance, and Sustainability, has a high potential for solutions providing a wider perspective to the issues and barriers encountered in sustainability. The aim of the Finance, Governance and Sustainability: Challenges to Theory and Practice series, edited by Güler Aras, is to fill this gap by bringing together the recent developments at the intersection of these three fields.
This series shares the studies of academics, researchers, entrepreneurs, policy makers and government officers aiming to contribute to the progress and overcome the emerging barriers in sustainability. In addition, the linkage of the series’ studies, to the newly established Center for Finance, Corporate Governance and Sustainability, will provide the most current research and debate in this field along with a global perspective.
The series combines strong conceptual analysis, with wide ranging empirical focus, and a wealth of case material. Also included are summary points, suggestions for further reading, web resources, and an extensive bibliography. The level of presentation is for graduate students, academics, as well as policy and decision-makers around the world.