Contemporary Issues in Sustainability Accounting, Assurance and Reporting
Stewart Jones , University of Sydney, Australia
Janek Ratnatunga, University of South Australia, Adelaide
Given the strong international interest in CSR/sustainability reporting generally, this book addresses a broad range of innovative and contemporary topics which will have interest and appeal to a diverse readership that includes academics and postgraduate students as well as the private sector and government bodies.
This book draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.
This book covers:
- value relevance of sustainability information
- methodology and performance of Socially Responsible Investment funds
- the current regulatory environment for both professional and legislative corporate sustainability reporting, and the case for more comprehensive systematic regulation
- the role and effectiveness of shareholder activism in promoting improved sustainability practices among corporations
- accounting challenges of the carbon economy in developed and developing nations
- developing a theoretical framework for understanding the links between sustainability strategy, accounting and communication
- recent empirical evidence on how organisations collect, measure and integrate sustainability information for internal decision-making tasks
- understanding how to rank and rate the quality of corporate reporting from a sustainability perspective
- audit and assurance of sustainability information.
As well as an academic audience, the book will also appeal to government and private sector regulators; accounting practitioners; corporate managers (particularly in industries having significant exposure to sustainability issues such as energy and mining) and participants in emission trading schemes; auditors; financial analysts; stakeholder groups, such as investors and lenders; environmental and special interest groups.