Handbook of Accounting and Sustainability

Contents:

Preface x
1 Accounting and sustainability: an introduction 1
Carol A. Adams

PART I SETTING THE SCENE: ACCOUNTING AND SUSTAINABILITY
2 Bringing together finance and sustainability: the perspective of A4S 10
Helen Slinger
3 The development and implementation of GRI Standards: practice and
policy issues 26
Carol A. Adams, Abdullah M. Alhamood, Xinwu He, Jie Tian, Le Wang and
Yi Wang
4 Conceptions of materiality in sustainability reporting frameworks:
commonalities, differences and possibilities 44
Stuart Cooper and Giovanna Michelon
5 Capital market perspectives on sustainability accounting and reporting 67
Richard Slack
6 Calls for accountability and sustainability: how organizations respond 89
Hannele Maekelae and Charles H. Cho

PART II ACCOUNTING, POWER, SOCIAL (IN)JUSTICE AND
(UN)SUSTAINABILITY
7 Accounting for sustainability: insights from the institutional logics perspective 110
Massimo Contrafatto
8 Accounting, sustainability and the feminine 136
Christine Cooper, Andrea M. Romi and Daniela Senkl
9 Shadow accounts and alternative portrayals 157
Michelle Rodrigue and Matias Laine
10 Rethinking accounting for employees from living wage perspectives 173
Andrea B. Coulson
11 Connecting global SDGs to local government: a developing country case 191
Danture Wickramasinghe, Chandana Alawattage, Lee Parker and
Alvise Favotto

PART III CRITIQUING THE ROLE OF INTEGRATED REPORTING
IN (UN)SUSTAINABLE DEVELOPMENT
12 Critical analysis of the contribution of Integrated Reporting (IR) to
sustainability 210
Charl de Villiers and Ruth Dimes
13 Indigenous cultural values, integrated reporting and sustainability 224
Russell Craig, Rawiri Taonui, Lucia Lima Rodrigues and Susan Wild

PART IV CONTEMPORARY ISSUES IN ACCOUNTING AND
SUSTAINABILITY
14 The history and future of sustainability assurance 241
Roger Simnett, Shan Zhou and Hien Hoang
15 Environmental management accounting: development, context,
contribution and outlook 260
Stefan Schaltegger, Roger L. Burritt and Katherine Christ
16 An exploration of developing approaches to water accounting 279
Matthew Egan and Gloria Agyemang
17 Sustainability accounting via databases: current work and future possibilities 300
James Hazelton, Shane Leong and John Dumay
18 Directions for future research to steer environmental, social and
governance (ESG) investing to support sustainability: a systematic
literature review 318
Subhash Abhayawansa and Oren Mooneeapen

PART V CLIMATE CHANGE-RELATED DISCLOSURES,
ACCOUNTING FOR GREENHOUSE GASES AND
EMISSIONS TRADING SCHEMES
19 The state of climate change-related risk disclosures and the way forward 343
Kathleen Herbohn, Peter Clarkson and Mark Wallis
20 Accounting for carbon emissions trading schemes 365
Hongtao Shen and Nan Huang
21 Greenhouse gas accounting and disclosures by cities 381
Parvez Mia, James Hazelton and James Guthrie
22 Evolution of climate-related disclosure guidance and application of
climate risk measurement in research 397
Jonathan Jona and Naomi Soderstrom

Index 421

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• Contabilidade
• Sustentabilidade
• Negócios e meio ambiente :abordagem ecologica

sustainability accounting; sustainability reporting; accounting and sustainable development; climate change disclosures, accounting and sustainability; narrative reporting; sustainable finance; social and environmental accounting