Handbook of Accounting and Sustainability

Edited by Carol A. Adams, Professor of Accounting, Durham University Business School, UK

'The Handbook of Accounting and Sustainability presents thorough coverage of the issues, the obstacles, and the opportunities within the sustainability accounting domain. The compilation is an excellent read and is a valuable resource for anyone interested in exploring the role that accounting could play in addressing our world’s problems.'

• Contents:Preface x1 Accounting and sustainability: an introduction 1Carol A. AdamsPART I SETTING THE SCENE: ACCOUNTING AND SUSTAINABILITY2 Bringing together finance and sustainability: the perspective of A4S 10Helen Slinger3 The development and implementation of GRI Standards: practice andpolicy issues 26Carol A. Adams, Abdullah M. Alhamood, Xinwu He, Jie Tian, Le Wang andYi Wang4 Conceptions of materiality in sustainability reporting frameworks:commonalities, differences and possibilities 44Stuart Cooper and Giovanna Michelon5 Capital market perspectives on sustainability accounting and reporting 67Richard Slack6 Calls for accountability and sustainability: how organizations respond 89Hannele Mäkelä and Charles H. ChoPART II ACCOUNTING, POWER, SOCIAL (IN)JUSTICE AND(UN)SUSTAINABILITY7 Accounting for sustainability: insights from the institutional logics perspective 110Massimo Contrafatto8 Accounting, sustainability and the feminine 136Christine Cooper, Andrea M. Romi and Daniela Senkl9 Shadow accounts and alternative portrayals 157Michelle Rodrigue and Matias Laine10 Rethinking accounting for employees from living wage perspectives 173Andrea B. Coulson11 Connecting global SDGs to local government: a developing country case 191Danture Wickramasinghe, Chandana Alawattage, Lee Parker andAlvise FavottoPART III CRITIQUING THE ROLE OF INTEGRATED REPORTINGIN (UN)SUSTAINABLE DEVELOPMENT12 Critical analysis of the contribution of Integrated Reporting (IR) tosustainability 210Charl de Villiers and Ruth Dimes13 Indigenous cultural values, integrated reporting and sustainability 224Russell Craig, Rawiri Taonui, Lúcia Lima Rodrigues and Susan WildPART IV CONTEMPORARY ISSUES IN ACCOUNTING ANDSUSTAINABILITY14 The history and future of sustainability assurance 241Roger Simnett, Shan Zhou and Hien Hoang15 Environmental management accounting: development, context,contribution and outlook 260Stefan Schaltegger, Roger L. Burritt and Katherine Christ16 An exploration of developing approaches to water accounting 279Matthew Egan and Gloria Agyemang17 Sustainability accounting via databases: current work and future possibilities 300James Hazelton, Shane Leong and John Dumay18 Directions for future research to steer environmental, social andgovernance (ESG) investing to support sustainability: a systematicliterature review 318Subhash Abhayawansa and Oren MooneeapenPART V CLIMATE CHANGE-RELATED DISCLOSURES,ACCOUNTING FOR GREENHOUSE GASES ANDEMISSIONS TRADING SCHEMES19 The state of climate change-related risk disclosures and the way forward 343Kathleen Herbohn, Peter Clarkson and Mark Wallis20 Accounting for carbon emissions trading schemes 365Hongtao Shen and Nan Huang21 Greenhouse gas accounting and disclosures by cities 381Parvez Mia, James Hazelton and James Guthrie22 Evolution of climate-related disclosure guidance and application ofclimate risk measurement in research 397Jonathan Jona and Naomi SoderstromIndex 421