Sustainability Accounting and Reporting : Theory and Practice

Sustainability Accounting and Reporting: Theory and Practice provides a comprehensive guide to understanding and applying the latest global framework for disclosing sustainability-related risks and opportunities by public-sector business entities, irrespective of whether the entity follows IFRS or GAAP.It serves as a practical resource on sustainability disclosure and provides real-life case studies and illustrative examples for students and practitioners to grasp the latest developments in sustainability. This book provides guidance and examples on how to prepare and present high-quality sustainability reports that meet the needs and expectations of various stakeholders, such as investors, regulators, customers and employees.It also offers a clear distinction between the scope and application of IFRS Sustainability Disclosure Standards (Shareholder-Focused) and GRI Standards (Stakeholder-Focused), allowing students to gain the skills required to undertake sustainability reporting.Each