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Accounting for a sustainable future

Accounting for a sustainable future

This e-book of Managerial Auditing Journal (MAJ) brings together multiple perspectives on accounting for sustainability gathered from contributors to RMIT’s Accounting for Sustainability Conference, 2014. In each of the five papers presented in this e-book, a different position on accounting for a sustainable future is offered. The basis for the justificatory regimes presented in each of the papers range from a capital markets and business case approach to sustainability to a deeper ecological viewpoint. The approach taken in three papers draw on externally-reported accounting disclosures and capital markets data, while the other two consider the internal influences of sustainability for ethical decision-making and the extent to which managers take a holistic systems view to examine sustainability performance. As a combined package, the papers apply distinct methods and methodological approaches to help understand the current state of sustainability accountability across different settings.

Biodiversity and local government: a reporting and accountability perspective,Conceptualising integrated thinking in practice,Determinants of carbon management strategy adoption: evidence from Australia's top 200 publicly listed firms,Ethical values in the evaluation of corporate social performance,Guest Editorial: Special issue on Accounting for a sustainable future,The effects of announcement of green policies on equity portfolios: evidence from the United Kingdom

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