Accounting for Sustainability: Practical Insights
Anthony Hopwood, Jeffrey Unerman
Taylor & Francis, Sep 23, 2010 - Business & Economics - 288 pages
If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: - embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders; - measure and link sustainability and financial performance; - integrate sustainability into 'mainstream' reporting, both to management and external stakeholders. In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability
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Accounting for Sustainability achieve actions Agency’s Annual Report areas assess Aviva Investors balanced scorecard behaviour BT Group plc BT’s business performance carbon carbon footprint challenges chapter climate change CO2e commitment company’s Connected Reporting Framework corporate responsibility Corporate Social Responsibility Corporate Sustainability cost customers decision-making decisions economic EDF Energy embed embedding sustainability emissions employees ensure Environment Agency environmental accounting environmental and social environmental impacts environmental sustainability Equator Principles example external global governance greenhouse gas HSBC HSBC’s improve initiatives integrated internal investment KPIs landfill measure ment non-financial Novo Nordisk operations organization’s organizational organizations policies practices Prince’s Accounting processes programme reduce risk Sainsbury’s sector significant social and environmental staff stakeholders strategy suppliers supply chain Sustainability Appraisal Sustainability Group sustainability issues sustainability performance Sustainability Project sustainability reporting sustainable development targets tion waste West Sussex WSCC