Cases and Exercises on Sustainability Accounting

Edited by Charles H. Cho, Professor of Sustainability Accounting and Erivan K. Haub Chair in Business & Sustainability, Schulich School of Business, York University, Canada, Ericka Costa, Professor of Accounting, Department of Economics and Management, University of Trento, Italy and Blerita Korca, Postdoctoral Researcher, Chair of Business Administration, esp. Management Accounting, University of Bamberg, Germany

‘Cases and Exercises on Sustainability Accounting is essential reading for all accounting educators. With contributions from leading scholars, this collection will enable educators and students to learn about the relevance of sustainability to accounting and how accounting can support efforts to address some of the most pressing issues of the 21st century. Spanning important themes of sustainability accounting, sustainability reporting, carbon accounting and management, impact and materiality and sustainability practices, the diversity of research-informed cases, exercises and teaching notes means this book is sure to be an integral resource for accounting educators.’

• ContentsIntroduction to Cases and Exercises on Sustainability Accounting 1Charles H. Cho, Ericka Costa and Blerita KorcaPART ISustainability accounting1 Sustainable Development Goals (SDGs) and strategicsustainability accounting 17Ian Thomson2 A case study of the inclusion of environmental,social, and governance (ESG) metrics in executivecompensation plans 25S. Leanne Keddie3 Material Flow Cost Accounting application: the case ofFGV Beverage Company 50Thuy Thanh Tran, Simon Alcouffe and Christian HerzigPART IISustainability reporting4 Normativity and sustainability reporting regulation 65Nicolas Garcia-Torea and Juliette Senn5 Sustainable Development Goals (SDGs), accounting, andsustainability disclosures 74Xinwu He6 Preparation and use of a value-added statement: the caseof “Los 33” Mining Company 84Adrián Zicari and Luis Perera-Aldama7 Social audit: silent and shadow accounts 100Charles H. ChoPART IIICarbon accounting and management8 Carbon accounting at AirFlow Solutions: calculation ofScope 1, 2, and 3 emissions 111Blerita Korca and Frank Schiemann9 Sustainable skies: the Green Wings’ carbon accountingodyssey 124Sasan Saiy and Amr ElAlfy10 Greenhouse gas (GHG) inventory development andmanagement 135Harrison BrookPART IVImpact and materiality11 Social impact assessment in the non-profit organisation(NPO) sector 149Ericka Costa12 Planning and monitoring practices: using non-financialindicators in social businesses 161Asako Kimura, Yan Li and Masayoshi Suzuki13 Materiality assessment in the beauty industry 172Lies Bouten, Stuart Cooper and Giovanna Michelon14 Materiality assessment and sustainability reporting: anexperiential learning project 180Charles H. ChoPART VSustainability practices15 Startrack Holdings: a case of inclusive leadership anddecision-making 187Katrina Johnson, Lisa Powell, Nick McGuigan,Alice De Jonge, Kym Brown, Catherine Forbes,Jagjit Plahe and Edward Tello16 Accounting for strategic transition into decarbonisation:sustainability performance of innovation by two globalautomotives 199Artie Ng, Tiffany C.H. Leung and Kobra Gharali17 Huile et Herbes: The challenges of measuringsustainability performance 210Alexandre Perron and Michelle Rodrigue18 Boreo Oyj: sectoral sustainability analysis 215Timo Heikkilä