<i>‘</i>Cases and Exercises on Sustainability Accounting<i> is essential reading for all accounting educators. With contributions from leading scholars, this collection will enable educators and students to learn about the relevance of sustainability to accounting and how accounting can support efforts to address some of the most pressing issues of the 21st century. Spanning important themes of sustainability accounting, sustainability reporting, carbon accounting and management, impact and materiality and sustainability practices, the diversity of research-informed cases, exercises and teaching notes means this book is sure to be an integral resource for accounting educators.’</i>

- Shona Russell, Senior Lecturer in the Business School (Department of Management), University of St Andrews, UK and Co-Director of the Centre for the Social and Environmental Accounting Research,

<i>‘This book is an essential resource for teaching sustainability accounting, offering diverse cases and exercises from leading scholars. It prepares students for global challenges through real-world scenarios across crucial sustainability themes. An invaluable tool for fostering the next generation's understanding of sustainability, it’s a “must-have” for every accounting educator's collection.’</i>

- Carol Tilt, Adjunct Research Professor, UniSA Business School, University of South Australia, Australia and Former Co-Editor-in-Chief of Accounting Forum,

<i>‘In an educational era when practically-oriented courses on sustainability accounting and accountability are crucial to educating future accountants, this case-based text could not have come at a better time. It is full of intriguing insights outlining how organisations have been addressing a variety of sustainability accounting and accountability related challenges. Its combination of practice and reflection make it an ideal textbook for a variety of undergraduate and postgraduate student audiences.’</i>

- Brendan O’Dwyer, Professor, University of Amsterdam, the Netherlands and University of Manchester, UK and Editor of Accounting, Organizations and Society,

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‘This book is a timely addition to the literature. Containing a range of well-constructed exercises and teaching materials from key educators in the field Cases and Exercises on Sustainability Accounting provides resources to engage with important sustainability accountability topics. It will be appreciated by both instructors and students.’

- Helen Tregidga, Professor, Royal Holloway University of London, UK and Co-Editor-in-Chief of Critical Perspectives on Accounting,

<i>‘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!’</i>

- Robin W. Roberts, Pegasus Professor and Al and Nancy Burnett Eminent Scholar Chair in Accounting, University of Central Florida, USA,

<i>‘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.’</i>

- Carol Adams, Chair of the GRI Global Sustainability Standards Board and Emeritus Professor, Durham University, UK,

Cases 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.

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Contents Introduction to Cases and Exercises on Sustainability Accounting 1 Charles H. Cho, Ericka Costa and Blerita Korca PART I Sustainability accounting 1 Sustainable Development Goals (SDGs) and strategic sustainability accounting 17 Ian Thomson 2 A case study of the inclusion of environmental, social, and governance (ESG) metrics in executive compensation plans 25 S. Leanne Keddie 3 Material Flow Cost Accounting application: the case of FGV Beverage Company 50 Thuy Thanh Tran, Simon Alcouffe and Christian Herzig PART II Sustainability reporting 4 Normativity and sustainability reporting regulation 65 Nicolas Garcia-Torea and Juliette Senn 5 Sustainable Development Goals (SDGs), accounting, and sustainability disclosures 74 Xinwu He 6 Preparation and use of a value-added statement: the case of “Los 33” Mining Company 84 Adrián Zicari and Luis Perera-Aldama 7 Social audit: silent and shadow accounts 100 Charles H. Cho PART III Carbon accounting and management 8 Carbon accounting at AirFlow Solutions: calculation of Scope 1, 2, and 3 emissions 111 Blerita Korca and Frank Schiemann 9 Sustainable skies: the Green Wings’ carbon accounting odyssey 124 Sasan Saiy and Amr ElAlfy 10 Greenhouse gas (GHG) inventory development and management 135 Harrison Brook PART IV Impact and materiality 11 Social impact assessment in the non-profit organisation (NPO) sector 149 Ericka Costa 12 Planning and monitoring practices: using non-financial indicators in social businesses 161 Asako Kimura, Yan Li and Masayoshi Suzuki 13 Materiality assessment in the beauty industry 172 Lies Bouten, Stuart Cooper and Giovanna Michelon 14 Materiality assessment and sustainability reporting: an experiential learning project 180 Charles H. Cho PART V Sustainability practices 15 Startrack Holdings: a case of inclusive leadership and decision-making 187 Katrina Johnson, Lisa Powell, Nick McGuigan, Alice De Jonge, Kym Brown, Catherine Forbes, Jagjit Plahe and Edward Tello 16 Accounting for strategic transition into decarbonisation: sustainability performance of innovation by two global automotives 199 Artie Ng, Tiffany C.H. Leung and Kobra Gharali 17 Huile et Herbes: The challenges of measuring sustainability performance 210 Alexandre Perron and Michelle Rodrigue 18 Boreo Oyj: sectoral sustainability analysis 215 Timo Heikkilä
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Produktdetaljer

ISBN
9781035330614
Publisert
2025-04-22
Utgiver
Edward Elgar Publishing Ltd
Høyde
216 mm
Bredde
138 mm
Aldersnivå
P, 06
Språk
Product language
Engelsk
Format
Product format
Heftet
Antall sider
240

Biografisk notat

Edited by Charles H. Cho, Professor of Sustainability Accounting and Erivan K. Haub Chair in Business & Sustainability, Schulich School of Business, York University, Canada, Ericka Costa, Professor of Accounting, Department of Economics and Management, University of Trento, Italy and Blerita Korca, Postdoctoral Researcher, Chair of Business Administration, esp. Management Accounting, University of Bamberg, Germany