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The sustainability accounting guide summarises the current state of research and availability of tools and approaches that help organisations account for organisational sustainability performance. Recognising that this is at an embryonic area, and that there are many inadequacies in current financial accounting, the guide explores the latest sustainability thinking around resource flows and assets and liabilities in the context of Generally Accepted Accounting Practise (GAAP). Users can understand the drivers for change and benefits of sustainability accounting and see real-life examples of organisations adopting these approaches. Different ways of bringing the information together are presented to help organisations understand options for new accounting frameworks. Users that are already implementing changes in their accounting practice, data sources for environmental coefficients and values are provided. This guide is mainly aimed at financial professionals and users with good sustainability knowledge. |
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© 2001-2006 SIGMA Project |
the SIGMA project || guidelines || toolkit || R&D streams || practical experience |
