Accounting for sustainability: practical insights
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Earthscan
2010
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Incl. bibliogr. references and index |
| Beschreibung: | XXVI, 258 S. Ill., graph. Darst. |
| ISBN: | 9781849710664 9781849710671 1849710678 |
Internformat
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| 650 | 4 | |a Environmental auditing | |
| 650 | 4 | |a Social accounting | |
| 650 | 4 | |a Sustainable development reporting |v Case studies | |
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Datensatz im Suchindex
| _version_ | 1804145694517231616 |
|---|---|
| adam_text | Titel: Accounting for sustainability
Autor: Hopwood, Anthony G.
Jahr: 2010
Contents
Foreword by His Royal Highness The Prince of Wales xiii
List of Figures, Tables and Boxes xv
List of Contributors xvii
Acknowledgements xxiv
List of Acronyms and Abbreviations xxv
1 Introduction to the Accounting for Sustainability Case Studies 1
Anthony Hopwood, Jeffrey Unerman and Jessica Fries
Sustainability, sustainable development and climate change 3
The role and significance of sustainability for organizations 8
Embedding sustainability considerations into business
practice through accounting for sustainability 15
Summary of the case studies 19
Conclusions 26
2 The Prince s Accounting for Sustainability Project:
Creating 21st-century Decision-Making and Reporting Systems
to Respond to 21st-century Challenges and Opportunities 29
Jessica Fries, Karen McCulloch and Will Webster
Introduction 29
The ten main elements to embed sustainability into
decision-making 32
An overview of the A4S decision-making tool 32
An introduction to the concept of connected reporting and the
Connected Reporting Framework (CRF) 36
Next steps: The creation of an International Integrated
Reporting Committee 44
3 Sainsbury s: Embedding Sustainability within the
Supermarket Supply Chain 47
Laura J. Spence and Leonardo Rinaldi
Introduction 47
The context of the A4S decision-making tool at Sainsbury s 49
Accounting for Sustainability
The lamb supply chain and sustainability 51
Sainsbury s perspective on embedding sustainability 54
The supplier perspective 63
The next step for Sainsbury s: The Connected Reporting
Framework (CRT)? 65
Conclusions 69
Using the Connected Reporting Framework as a Driver of Change
within EDF Energy 73
Linda Lewis and David Ferguson
Introduction: EDF Energy 73
The case study 74
Background and history of EDF Energy and accounting
for sustainability 74
EDF Energy s sustainability journey 81
Conclusions 89
A Golden Thread for Embedding Sustainability in a Local
Government Context: The Case of West Sussex County Council 95
Suzana Grubnic and David Owen
Introduction 95
Chapter overview 96
Background: Local government and West Sussex County Council 97
Embedding sustainability within the county council 99
Policies, performance structures and tools 107
Conclusions 123
Building from the Bottom, Inspired from the Top: Accounting for
Sustainability and the Environment Agency 129
Ian Thomson and Georgios Georgakopouios
Introduction 129
The Environment Agency: Background information 131
Environmental management and strategy 132
Environmental accounting: A systems approach 134
Connected actions, connected reporting, carbon reduction,
staff mileage, key performance indicators (KPIs) and corporate
scorecards 136
The Prince s Accounting for Sustainability Project (A4S),
the Connected Reporting Framework (CRF) and the
Environment Agency 142
Conclusions 144
Contents xi
7 Evolution of Risk, Opportunity and the Business Case in
Embedding Connected Reporting at BT 149
Jeffrey Unerman and Brendan O Dwyer
Introduction 149
Changes in directions of causality: Reporting driving action,
action driving reporting 150
Evolution of risk and opportunity considerations in sustainability
decisions: Making the business case 151
Nuancing the business case: Degrees of uncertainty and appealing
to the interests of managers at different levels 153
Materiality helping to determine the content of connected
sustainability reporting 155
Case example: Supply-chain initiatives - Sourcing with Human
Dignity 162
Conclusions 170
8 Sustainability and Organizational Connectivity at HSBC 173
Alnoor Bhimani and Kazbi Soonawalla
Introduction 173
Linking financial and non-financial performance and risk 174
Implementation of the Equator Principles and sector policies 175
Integration of responses to environmental impacts of HSBC s
business and culture 180
The role of sustainability reporting 185
Conclusions 188
9 One Aviva, Twice the Value : Connecting Sustainability at Aviva pic 191
Martin Brigham, Faraskevi Vicky Kiosse and David Otley
One Aviva, one world 192
Linking responsibility and sustainability 193
Connected reporting 197
Climate change and carbon-neutral Aviva 199
Stakeholders and the value chain 201
Embedding sustainable and responsible investment practices 203
Reporting practices 207
Conclusions and lessons from Aviva 209
10 Integrated Reporting at Novo Nordisk 215
Colin Dey and John Burns
Introduction 215
Context and background 216
The Novo Nordisk Way of Management 219
Triple bottom line (TBL) management 222
xii Accounting for Sustainability
Sarb-Oxing the non-financial control environment 224
The balanced scorecard 225
Facilitation 228
Full integration at Novo Nordisk: Embedding sustainability 229
11 Summary and Conclusions 233
Anthony Hopwood, Jeffrey Unerman, Jessica Fries and
Karen McCulloch
Introduction 233
Lessons learned 234
Summary 242
Glossary 243
Index 251
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| spelling | Accounting for sustainability practical insights ed. by Anthony Hopwood... 1. publ. London [u.a.] Earthscan 2010 XXVI, 258 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Incl. bibliogr. references and index Sustainable development reporting Environmental auditing Social accounting Sustainable development reporting Case studies Environmental auditing Case studies Social accounting Case studies Nachhaltigkeit (DE-588)4326464-5 gnd rswk-swf Ökologische Buchführung (DE-588)4123870-9 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content Ökologische Buchführung (DE-588)4123870-9 s Nachhaltigkeit (DE-588)4326464-5 s b DE-604 Hopwood, Anthony G. 1944-2010 Sonstige (DE-588)130000175 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022553997&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Accounting for sustainability practical insights Sustainable development reporting Environmental auditing Social accounting Sustainable development reporting Case studies Environmental auditing Case studies Social accounting Case studies Nachhaltigkeit (DE-588)4326464-5 gnd Ökologische Buchführung (DE-588)4123870-9 gnd |
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| title | Accounting for sustainability practical insights |
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| title_short | Accounting for sustainability |
| title_sort | accounting for sustainability practical insights |
| title_sub | practical insights |
| topic | Sustainable development reporting Environmental auditing Social accounting Sustainable development reporting Case studies Environmental auditing Case studies Social accounting Case studies Nachhaltigkeit (DE-588)4326464-5 gnd Ökologische Buchführung (DE-588)4123870-9 gnd |
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