Sustainability accounting and accountability / edited by Jeffrey Unerman, Jan Bebbington and Brendan O'Dwyer

Livre

Edité par Routledge. London, New York - 2007

Introduction to sustainability accounting and accountability / Jeffrey Unerman, Jan Bebbington and Brendan O'Dwyer. Part I: Setting the context for sustainability accounting and accountability. 1. Mapping the terrain of sustainability accounting / Ian Thomson. 2. Legitimating the social accounting project: an ethic of accountability / Jesse F. Dillard. Part II: External reporting of sustainability policies and practices. 3. Histories of and rationales for sustainability reporting / Nola Buhr. 4. The 'standardisation' of sustainability reporting / Carol Adams and Venkat Narayanan. 5. Stakeholder engagement and dialogue / Jeffrey Unerman. 6. External stakeholders' perspectives on sustainability reporting / Carol Ann Tilt. 7. Organisational legitimacy as a motive for sustainability reporting / Craig Deegan. 8. Sustainability reporting: insights from neoinstitutional theory / Carlos Larrinaga-González. 9. Assurance practice in sustainability reporting / David Owen. 10. Future prospects for corporate sustainability reporting / Markus Milne and Rob Gray. Part III: Accounting for sustainable development within organisations. 11. Full cost accounting: Adam Smith meets Rachel Carson? / Nicolas Antheaume. 12. Changing organisational attitudes and culture through sustainability accounting / Jan Bebbington. 13. Sustainability accounting and accountability in the public sector / Amanda Ball and Suzana Grubnic. 14. Environmental and social assessment in sustainable finance / Andrea B. Coulson. Part IV: Other issues. 15. The nature of NGO accountability: motives, mechanisms and practice / Brendan O'Dwyer. 16. Developing silent and shadow accounts / Colin Dey. 17. Sustainability accounting and education / David Collison, John Ferguson and Lorna Stevenson. 18. Postscript and conclusions / Jan Bebbington, Brendan O'Dwyer and Jeffrey Unerman.

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