Sustainability Accounting and Reporting

This book provides an up-to-date overview of the most current developments in environmental and sustainability accounting and its links to reporting. This fourth volume in the Environmental Management Accounting Network (EMAN) series is characterized by a broad geographical and a contextual range of topics. Contributions from nearly all continents discuss new dev- opments in environmental accounting and investigate topics and links - tween corporate environmental and sustainability issues as well as between strategy, measurement and information management or between accounting and reporting. For the last five years EMAN, the environmental and sustainability - counting network, has developed from a small, dedicated group of European academics to a full-fledged international network with strong links to cor- rate accounting and reporting practitioners, international organizations and regulators. The network provides a platform for the exchange of ideas and the sharing of experiences with environmental and sustainability accounting and reporting. “EMAN Global” (www.eman-global.net) serves as an - brella organisation of the regional sections in the Asia Pacific (EMAN-AP), Europe (EMAN-EU), Americas (EMAN-AM) and Africa (EMAN-AF). Based on the success of the annual conferences of the European and Asia Pacific sections the American and African groups are planning their first workshops. The regional sections of EMAN have their own independent work agendas but are linked with each other through the steering committee of EMAN GLOBAL and by participating in other regional conferences, fora and workshops.