Sustainability accounting and reporting : a CSRD perspective
Caroline Aggestam-Pontoppidan
Bok · Engelsk · 2025
| Omfang | xi, 323 sider : illustrasjoner
|
|---|---|
| Opplysninger | 1. Introduction to sustainability accounting and reporting -- 2. Theoretical perspectives on sustainability reporting -- 3. A global overview of emerging requirements for sustainability reporting -- 4. Foundations of sustainability reporting : cross cutting standards -- 5. Materiality and the value chain -- 6. Environmental reporting I: Climate reporting -- 7. Environmental reporting II: Pollution and water and marine resources -- 8. Environmental reporting III: Biodiversity, ecosystems, resource use and the circular economy -- 9. Social reporting I: Own workforce and ESRS S2 workers in the value chain -- 10. Social reporting II: Affected communities and ESRS S4 consumers and end-users -- 11. Governance and business conduct reporting -- 12. The financial sector and sustainability reporting -- 13. Assurance and audit of sustainability reporting -- 14. Digital tagging, data and data solutions for sustainability reporting -- 15. Sustainability reporting in the public sector -- 16. Competencies of the future accountant.. - "SUSTAINABILITY ACCOUNTING AND REPORTING: A CSRD PERSPECTIVE explains sustainability within accounting and finance. In an accessible, student-friendly manner, the author outlines international reporting standards, their application and the challenges for professionals in this sector. The text takes an applied approach with many real-world examples, exercises, case studies and discussion points that students need to consider in their careers."
|
| Emner | |
| ISBN | 978-1-4737-9583-9
|