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Sustainability Accounting and Reporting Theory and Practice By Rashedul Hasan

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Pages: 300
File size: 2.83 MB
Format: Digital PDF
Course: Education
Category: eBook[PDF]

About this ebook

The Sustainability Accounting and Reporting: Theory and Practice by Rashedul Hasan covers several core topics and frameworks foundational to modern corporate sustainability reporting. [1, 2, 3]

The primary subject areas and specific topics covered in the textbook include:

🗒 Key Theoretical Frameworks & Reporting Standards

IFRS Sustainability Disclosure Standards vs. GRI Standards: A core focus of the textbook is mapping the clear distinctions between shareholder-focused disclosures (like the International Financial Reporting Standards IFRS) and stakeholder-focused frameworks (such as the Global Reporting Initiative GRI Standards). [1, 2]
Theoretical Foundations: Coverage of foundational theories explaining why firms disclose environmental information, including Signalling Theory, Stakeholder Theory, and Legitimacy Theory. [1]
Other Global Frameworks: Compliance under GAAP versus IFRS, as well as alignment with the Task Force on Climate-related Financial Disclosures (TCFD), Climate Disclosure Standards Board (CDSB), and the Kyoto Protocol. [1, 2]

📊 Sustainability Accounting Practice & Risk Management

Sustainability Management Accounting (SMA): Integrating environmental and social factors into traditional accounting systems to assess the financial consequences of corporate operations, investments, and cleaner production processes.
ESG Risk Factors & Climate-Related Risks: Identifying, identifying, and evaluating Environmental, Social, and Governance (ESG) risks and opportunities that impact a business model or corporate governance structure.
Value Creation & Capital: Evaluating corporate sustainability practices through economic metrics like Economic Value Added (EVA), capital allocation, and long-term value creation.
Sustainability Governance & Assurance: Exploring corporate governance frameworks that oversee disclosure, combat greenwashing, and manage stakeholder engagement and sustainability assurance. [1, 2, 3]

📈 Specific Environmental & Social Reporting Fields

Carbon, Emissions, and Green Financing: Accounting for greenhouse gas emissions, carbon risks, and the structure of sustainable financing instruments like green bonds and green revenue.
Biodiversity and Social Impact: Incorporating biodiversity preservation, environmental protection initiatives, and Corporate Social Responsibility (CSR) frameworks into financial and non-financial reporting.
SDG Reporting: Aligning organizational strategy and disclosures with the United Nations Sustainable Development Goals (SDGs).
Sector Analysis: Contextualizing frameworks across multiple organizational types, ranging from Small and Medium-Sized Enterprises (SMEs) to public-sector business entities and multinational corporations. [1, 2, 3, 4]