Sustainability Accounting
Sustainability Accounting
Sustainability Accounting
Sustainability
Financial Accounting
Accounting
1.The accounting
reports
2.Accounting principles
3.Accounting records
4.The objective of the
accounting model
5.Qualitative attributes
OUTCOME
Dissemination of information to users and involves two key
questions:
1.What is the appropriate format of sustainability accounting reports?
2.How frequently should sustainability accounting information be
disseminated to users?
Examples of reporting formats used to present sustainability
accounting information include
Tables of performance indicators which measure actual values of
each indicator for a specified accounting period. Usefulness of
information is increased where actual values are compared to
relevant sustainability targets
Inventories of stocks of natural capital segregated into various
categories
Cost estimates of sustainable alternatives to current business
practice
Inputoutput analysis
Life cycle analyses.
Lists of non compliance with relevant legislation incidents (for
example
Narratives of environmental and social impacts.
FINALLY