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Sustainability Accounting and Reporting: Theory and Practice 1st Edition By Rashedul Hasan

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Pages
300
File size
2.83 MB
Format
Digital PDF
Course
Business
Category
eBook[PDF]
About this ebook
Sustainability Accounting and Reporting: Theory and Practice" (1st Edition) by Rashedul Hasan (published by Routledge) is a comprehensive textbook focused on disclosing sustainability-related risks and opportunities across business entities. [1, 2]
The text bridges the gap between accounting theory and real-world application, structured around several core subject areas. [1]
Core Topics Covered
  • Global Sustainability Frameworks: In-depth guidance on understanding and applying the latest international systems for climate and ESG disclosures. [1]
  • IFRS vs. GAAP Contexts: Methods for implementing sustainability reporting rules under both public and private sector accounting models, regardless of whether the business entity follows IFRS or GAAP. [1]
  • Shareholder-Focused Reporting: In-depth analysis of the scope, application, and compliance requirements of the IFRS Sustainability Disclosure Standards. [1]
  • Stakeholder-Focused Reporting: Complete practical guide to implementing the GRI (Global Reporting Initiative) Standards. [1]
  • Risk and Opportunity Disclosures: Identification, measurement, and reporting of ESG-related physical and transitional risks. [1, 2]
  • Report Preparation and Presentation: Structural advice on how to build high-quality reports that satisfy investors, regulators, customers, and employees. [1]
  • Real-World Application: Integration of live case studies, boxed scenarios, and illustrative material designed to teach reporting skills. [1]
Pedagogical Features in Each Chapter
  • Learning objectives and summaries.
  • Key terminology lists.
  • Discussion and review questions.
  • Further reading suggestions. [1]

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