About this product

Product Identifiers

PublisherElgar Publishing, Incorporated, Edward

ISBN-10103533061X

ISBN-139781035330614

eBay Product ID (ePID)10073474064

Product Key Features

Number of Pages240 Pages

Publication NameCases and Exercises on Sustainability Accounting

LanguageEnglish

SubjectGreen Business, Accounting / General, Development / Sustainable Development

Publication Year2025

TypeTextbook

Subject AreaBusiness & Economics

AuthorEricka Costa

SeriesElgar Cases in Business and Management Ser.

FormatTrade Paperback

Dimensions

Item Height0.5 in

Item Weight10.5 Oz

Item Length8.5 in

Item Width5.4 in

Additional Product Features

Intended AudienceScholarly & Professional

Dewey Edition23

Reviews'Cho, Costa and Korca provide a stellar set of well-designed cases and exercises written by highly regarded scholars. The topics and length of cases vary, ensuring that educators interested in auditing, performance measurement, regulation, or reporting are sure to find meaningful pedagogical tools for use in their courses. Highly recommended!', 'This book will get students thinking about important practical sustainability accounting and reporting issues. It will give them insights as to why corporate impacts on people and the planet matter.'

Dewey Decimal658.4083

Table Of ContentContentsIntroduction to Cases and Exercises on Sustainability Accounting 1Charles H. Cho, Ericka Costa and Blerita KorcaPART ISustainability accounting1 Sustainable Development Goals (SDGs) and strategicsustainability accounting 17Ian Thomson2 A case study of the inclusion of environmental,social, and governance (ESG) metrics in executivecompensation plans 25S. Leanne Keddie3 Material Flow Cost Accounting application: the case ofFGV Beverage Company 50Thuy Thanh Tran, Simon Alcouffe and Christian HerzigPART IISustainability reporting4 Normativity and sustainability reporting regulation 65Nicolas Garcia-Torea and Juliette Senn5 Sustainable Development Goals (SDGs), accounting, andsustainability disclosures 74Xinwu He6 Preparation and use of a value-added statement: the caseof "Los 33" Mining Company 84Adrián Zicari and Luis Perera-Aldama7 Social audit: silent and shadow accounts 100Charles H. ChoPART IIICarbon accounting and management8 Carbon accounting at AirFlow Solutions: calculation ofScope 1, 2, and 3 emissions 111Blerita Korca and Frank Schiemann9 Sustainable skies: the Green Wings' carbon accountingodyssey 124Sasan Saiy and Amr ElAlfy10 Greenhouse gas (GHG) inventory development andmanagement 135Harrison BrookPART IVImpact and materiality11 Social impact assessment in the non-profit organisation(NPO) sector 149Ericka Costa12 Planning and monitoring practices: using non-financialindicators in social businesses 161Asako Kimura, Yan Li and Masayoshi Suzuki13 Materiality assessment in the beauty industry 172Lies Bouten, Stuart Cooper and Giovanna Michelon14 Materiality assessment and sustainability reporting: anexperiential learning project 180Charles H. ChoPART VSustainability practices15 Startrack Holdings: a case of inclusive leadership anddecision-making 187Katrina Johnson, Lisa Powell, Nick McGuigan,Alice De Jonge, Kym Brown, Catherine Forbes,Jagjit Plahe and Edward Tello16 Accounting for strategic transition into decarbonisation:sustainability performance of innovation by two globalautomotives 199Artie Ng, Tiffany C.H. Leung and Kobra Gharali17 Huile et Herbes: The challenges of measuringsustainability performance 210Alexandre Perron and Michelle Rodrigue18 Boreo Oyj: sectoral sustainability analysis 215Timo Heikkilä

SynopsisCases and Exercises on Sustainability Accounting provides valuable insights into the sustainability challenges encountered by business, society and the environment, equipping future accountants with the skills and expertise to address social and environmental issues effectively. Expert authors deliver cases with inclusive coverage of topics and methodological approaches to foster critical and analytical thinking. This book is an essential toolkit for understanding the importance of accounting in addressing sustainability-related issues. Key Features: Interactive and experiential material 18 diverse cases and exercises from global companies, both real and fictitious Cases require students to use qualitative and conceptual approaches, as well as quantitative and technical skills Cases are split into 5 key sections, covering sustainability accounting; sustainability reporting; carbon accounting and management; impact and materiality; and sustainability practices This timely book is invaluable to accounting scholars and professors, who are currently or are planning to teach sustainability accounting courses. It provides practical support for both undergraduate and postgraduate accounting and business students to enhance their learning and understanding, nurturing their skills through detailed exercise and recommendations.