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Contemporary issues in sustainability accounting, assurance and reporting / edited by Stewart Jones, Janek Ratnatunga.

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Bibliographic Details
Other Authors:	Jones, Stewart (Editor), Ratnatunga, Janek (Editor)
Format:	Book
Language:	English
Published:	Bingley : Emerald Group Pub., 2012.
Subjects:	Sustainable development reporting Sustainable development > Accounting

Table of Contents:

1. Sustainability Reporting and Assurance: State of Practice / Stewart Jones
1.1. Introduction
2. The Valuation Relevance of Environmental Performance: Evidence from the Academic Literature / Peter M. Clarkson
2.1. Introduction
2.2. Evidence on the Valuation Relevance of a Firm's Environmental Performance
2.3. Environmental Performance, Financial Performance and Firm Risk
2.4. A Role for Voluntary Environmental Disclosure
2.5. Summary and Conclusions
3. Performance of Socially Responsible Investment Funds / Petko S. Kalev and Damien Wallace
3.1. Introduction
3.2. Performance of SRI Funds
3.3. Conclusions and Recommendations
4. An Inconvenient Truth about Accounting: The Paradigm Shift Required in Carbon Emissions Reporting and Assurance / Janek Ratnatunga and Stewart Jones
4.1. Introduction
4.2. Accounting for Carbon Emissions Trading
4.3. Carbon Financial Statement Accounting
4.4. New Paradigm for the Valuation of Environmental Capabilities
4.5. Summary
5. Active Ownership and ESG Performance / Arleta A.A. Majoch, E. James M. Giford and Andreas G.F. Hoepner
5.1. Introduction
5.2. Literature Review
5.3. Theoretical Framework
5.4. Case Studies
5.5. Factors Contributing to the Effectiveness of Calvert's Engagements
5.6. Conclusion
6. The Need for Effective Corporate Social Responsibility/Sustainability Regulation / Sumit K. Lodhia
6.1. Introduction
6.2. Voluntary Initiatives
6.3. Mandatory/Regulated CSR Schemes
6.4. To Regulate or Not
7. The Carbon Economy and Emissions Reporting / Janek Ratnatunga, Dina Wahyuni and Stewart Jones
7.1. Introduction
7.2. International Climate Change Negotiations
7.3. National Carbon Policy Architectures and Compliance Costs
7.4. European Union
7.5. Australia
7.6. China
7.7. Indonesia
7.8. Summary
8. Sustainability Reporting Beyond Rhetoric: Linking Strategy, Accounting and Communication / Stefan Schaltegger
8.1. Introduction
8.2. Facets and Forms of Sustainability Reporting
8.3. A Framework of Sustainability Reporting Approaches
8.4. Outlook
9. The Measurement and Reporting of Sustainability Information within the Organization: A Case Analysis / Geoff Frost, Stewart Jones and Philip Lee
9.1. Introduction
9.2. Schaltegger's Framework
9.3. Background of the LGA
9.4. Conclusions
10. A Methodology to Rank the Quality and Comprehensiveness of Sustainability Information Provided in Publicly Listed Company Reports / Janek Ratnatunga and Stewart Jones
10.1. Introduction
10.2. The Need for a Reporting Quality Ranking System
10.3. Voluntary Reporting Theories and the Five Reporting Bottom Lines
10.4. Summary
11. Assurance on Sustainability Reporting: State of Play and Future Directions / Nonna Martinov-Bennie, Geoff Frost and Dominc S.B. Soh.
11.1. Introduction
11.2. Current Trends in Sustainability Reporting and Assurance
11.3. Standards and Guidance
11.4. Assurance Providers
11.5. Conclusion and Future Directions.

Contemporary issues in sustainability accounting, assurance and reporting / edited by Stewart Jones, Janek Ratnatunga.

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