Accounting for Social and Environmental Sustainability

A Multi-Capital Approach

Delphine Gibassier

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Hardback

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English

Routledge
16 January 2025

Development studies; Environmental economics; Financial accounting; Management accounting & bookkeeping; Business strategy

Series: Routledge Studies in Accounting

For a company, managing its social and environmental performance is no longer just a matter of reducing its impact; it must also be able to assess its contribution to resolving or aggravating social and environmental problems. This book argues that the current work on accounting for sustainability has not yet given organisations a tool to integrate their performance within the planetary and social framework that conveys actual ""planetary and social budgets"", and that business organisations lack the possibility to go beyond incremental performance measurement.

It offers an in‑depth examination of multi‑capital accounting, which has already been integrated within the Corporate Sustainability Reporting Directive and will follow on from sustainability reporting. The LIFTS model (Limits and Foundations Towards Sustainability Accounting Model) used in this book combines various scientific and practical contributions to develop budgets for environmental impacts and social obligations on an organisational scale. It proposes an accounting mechanism that enables an organization to manage each of its budgets and measure variances between forecast and actual. It provides an introduction to the principles of this model and its conditions of application and describes its implementation in numerous companies.

While the main audience for the book is academics, advanced students and researchers in accounting for sustainability, business and management and economics, it will also appeal to practitioners, policymakers, national standard setters, think tanks and non-governmental organizations (NGOs).

The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND) 4.0 license.

Edited by: Delphine Gibassier
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 630g
ISBN: 9781032883922
ISBN 10: 1032883928
Series: Routledge Studies in Accounting
Pages: 238
Publication Date: 16 January 2025
Audience: College/higher education , Primary
Format: Hardback
Publisher's Status: Active

1. Multi-capital models 2. LIFTS (anti-)principles 3. The planetary boundaries 4. The social foundations 5. Accounting integration 6. Monetisation 7. The stages of the LIFTS model 8. The information system 9. Environmental bankruptcy 10. Positive impact accounting 11. Business model and LIFTS 12. Conclusion

Delphine Gibassier was director of the ""Global Multi‑Capital Performance"" Research Centre, Audencia, France.