Contemporary Issues in Sustainability Accounting, Assurance and Reporting

Contemporary Issues in Sustainability Accounting, Assurance and Reporting

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This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users. The volume covers the following topics: 1 value relevance of sustainability information; 2 methodology and performance of Socially Responsible Investment funds; 3 the current regulatory environment for both professional and legislative corporate sustainability reporting, and the case for more comprehensive systematic regulation 4 the role and effectiveness of shareholder activism in promoting improved sustainability practices among corporations; 5 accounting challenges of the carbon economy in developed and developing nations; 6 developing a theoretical framework for understanding the links between sustainability strategy, accounting and communication; 7 recent empirical evidence on how organisations collect, measure and integrate sustainability information for internal decision-making tasks; 8 understanding how to rank and rate the quality of corporate reporting from a sustainability perspective; 9 audit and assurance of sustainability information.But it cannot be shown as an Equity Reserve either, as AASB 120 states that government grants cannot be credited ... the release of the government grant to revenue by reference to the initial value of the allowances can also cause volatility asanbsp;...

Title:Contemporary Issues in Sustainability Accounting, Assurance and Reporting
Author:Stewart Jones
Publisher:Emerald Group Publishing - 2012-07-12


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