| 2. |
- Jonäll, Kristina, 1964, et al.
(author)
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Theories of Accounting for Sustainability
- 2020
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In: Accounting for sustainability/ edited by Gunnar Rimmel. - New York, NY : Routledge. - 9780367478957 ; , s. 16-29
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Book chapter (other academic/artistic)abstract
- This book provides a broad overview of how sustainability reporting has grown, how it is used now and where it is heading. Daily, we read and hear in various media about concepts such as corporate social responsibility (CSR), sustainability reporting, sustainability accounting, environmental reports, corporate citizenship or environmental management systems. Accounting for Sustainability decodes this terminology by providing an accessible introduction to the topic that explores sustainability reporting from an internal and external perspective. It begins with an overview of how sustainability reporting has emerged and why it is important, before moving on to cover definitions of key terms and specific theories and frameworks. Subsequent chapters explore the role of financial management, sustainability standards, accounting communication and capital markets. With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.
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| 3. |
- Rimmel, Gunnar, 1971
(author)
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Angry Birds–The Use of International Union for the Conservation of Nature Categories as Biodiversity Disclosures in Extinction Accounting
- 2021
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In: Social and Environmental Accountability Journal. - 0969-160X. ; 41:1-2, s. 98-123
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Journal article (peer-reviewed)abstract
- The purpose of this research is to provide an account of whether extinction accounting and the use of IUCN categories offers a valuable and feasible addition to biodiversity disclosures for an organisation that has a professional interest in conservation programmes. Specifically, when and where IUCN categories can be used as biodiversity disclosures to address the threat of extinction. This study is based on a single anomalous case a Nordic zoo, located in Sweden, which has focused its operations exclusively on the conservation of threatened species and is the only zoo in Europe to do so. In order to comprehend the use of IUCN categories the annual report and the corporate website of Nordic Zoo have been examined. An open-ended interview with zoo management has been conducted to learn the intentions behind such specific disclosures and the use of IUCN categories. The findings of this study reveal that IUCN categories are appropriate biodiversity disclosures for highlighting extinction threats to various species. In an organisation with a professional interest in practicing conservation programmes, IUCN categories play a central role in communicating with stakeholders. This study demonstrates that biodiversity disclosures are part of a sincere effort to report on conservation. © 2021 Centre for Social and Environmental Accounting Research.
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