Gunnar Rimmel – författare

This book provides a broad overview of how sustainability reporting has grown, how it is used now, and where it is heading.Daily, we encounter concepts such as corporate social responsibility (CSR); sustainability reporting; sustainability accounting; environmental reports; corporate citizenship or environmental management systems; or Environmental, Social and Governance (ESG) disclosures. Accounting for Sustainability decodes this terminology by offering an accessible introduction that explores sustainability reporting from both internal and external perspectives. It begins with an overview of key terms and theories, followed by chapters on financial management, sustainability standards, accounting communication, and capital markets. This new edition has been fully revised and expanded with four new chapters, including coverage of the EU’s Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards (ESRS), and the global efforts of the International Sustainability Standards Board (ISSB). It also includes critical reflections on digitalisation, standard-setting, and assurance.With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.

This book provides a broad overview of how sustainability reporting has grown, how it is used now, and where it is heading.Daily, we encounter concepts such as corporate social responsibility (CSR); sustainability reporting; sustainability accounting; environmental reports; corporate citizenship or environmental management systems; or Environmental, Social and Governance (ESG) disclosures. Accounting for Sustainability decodes this terminology by offering an accessible introduction that explores sustainability reporting from both internal and external perspectives. It begins with an overview of key terms and theories, followed by chapters on financial management, sustainability standards, accounting communication, and capital markets. This new edition has been fully revised and expanded with four new chapters, including coverage of the EU’s Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards (ESRS), and the global efforts of the International Sustainability Standards Board (ISSB). It also includes critical reflections on digitalisation, standard-setting, and assurance.With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.

This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.The Research Handbook begins by considering how sustainability reporting practice has developed to date and analyses the role of reporting standard setters. Chapter authors delve into underexplored issues of green technology in management control and the interplay between corporate governance and environmental reporting, examining its effects on the capital market. Ultimately the Research Handbook emphasises the multidimensionality of sustainability reporting across the globe and identifies best practice for future research, in particular the use of creative thinking to develop original frameworks that provide more nuanced insights into sustainability issues.Advancing sustainability reporting knowledge, this Research Handbook is an invaluable resource for academics and students in accounting, environmental economics and corporate social responsibility. Emphasising the need for continued development in corporate sustainability reporting, this book is also beneficial to professionals working in corporate management and sustainability more broadly.

This book provides a broad overview of how sustainability reporting has grown, how it is used now and where it is heading. Daily, we read and hear in various media about concepts such as corporate social responsibility (CSR), sustainability reporting, sustainability accounting, environmental reports, corporate citizenship or environmental management systems. Accounting for Sustainability decodes this terminology by providing an accessible introduction to the topic that explores sustainability reporting from an internal and external perspective. It begins with an overview of how sustainability reporting has emerged and why it is important, before moving on to cover definitions of key terms and specific theories and frameworks. Subsequent chapters explore the role of financial management, sustainability standards, accounting communication and capital markets. With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.