Cases and Exercises on Sustainability Accounting
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Cases and Exercises on Sustainability Accounting
Cho, Charles H; Costa, Ericka; Korca, Blerita
Edward Elgar Publishing Ltd
04/2025
250
Mole
9781035330614
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Contents
Introduction to Cases and Exercises on Sustainability Accounting 1
Charles H. Cho, Ericka Costa and Blerita Korca
PART I
Sustainability accounting
1 Sustainable Development Goals (SDGs) and strategic
sustainability accounting 17
Ian Thomson
2 A case study of the inclusion of environmental,
social, and governance (ESG) metrics in executive
compensation plans 25
S. Leanne Keddie
3 Material Flow Cost Accounting application: the case of
FGV Beverage Company 50
Thuy Thanh Tran, Simon Alcouffe and Christian Herzig
PART II
Sustainability reporting
4 Normativity and sustainability reporting regulation 65
Nicolas Garcia-Torea and Juliette Senn
5 Sustainable Development Goals (SDGs), accounting, and
sustainability disclosures 74
Xinwu He
6 Preparation and use of a value-added statement: the case
of "Los 33" Mining Company 84
Adrian Zicari and Luis Perera-Aldama
7 Social audit: silent and shadow accounts 100
Charles H. Cho
PART III
Carbon accounting and management
8 Carbon accounting at AirFlow Solutions: calculation of
Scope 1, 2, and 3 emissions 111
Blerita Korca and Frank Schiemann
9 Sustainable skies: the Green Wings' carbon accounting
odyssey 124
Sasan Saiy and Amr ElAlfy
10 Greenhouse gas (GHG) inventory development and
management 135
Harrison Brook
PART IV
Impact and materiality
11 Social impact assessment in the non-profit organisation
(NPO) sector 149
Ericka Costa
12 Planning and monitoring practices: using non-financial
indicators in social businesses 161
Asako Kimura, Yan Li and Masayoshi Suzuki
13 Materiality assessment in the beauty industry 172
Lies Bouten, Stuart Cooper and Giovanna Michelon
14 Materiality assessment and sustainability reporting: an
experiential learning project 180
Charles H. Cho
PART V
Sustainability practices
15 Startrack Holdings: a case of inclusive leadership and
decision-making 187
Katrina Johnson, Lisa Powell, Nick McGuigan,
Alice De Jonge, Kym Brown, Catherine Forbes,
Jagjit Plahe and Edward Tello
16 Accounting for strategic transition into decarbonisation:
sustainability performance of innovation by two global
automotives 199
Artie Ng, Tiffany C.H. Leung and Kobra Gharali
17 Huile et Herbes: The challenges of measuring
sustainability performance 210
Alexandre Perron and Michelle Rodrigue
18 Boreo Oyj: sectoral sustainability analysis 215
Timo Heikkilae
Introduction to Cases and Exercises on Sustainability Accounting 1
Charles H. Cho, Ericka Costa and Blerita Korca
PART I
Sustainability accounting
1 Sustainable Development Goals (SDGs) and strategic
sustainability accounting 17
Ian Thomson
2 A case study of the inclusion of environmental,
social, and governance (ESG) metrics in executive
compensation plans 25
S. Leanne Keddie
3 Material Flow Cost Accounting application: the case of
FGV Beverage Company 50
Thuy Thanh Tran, Simon Alcouffe and Christian Herzig
PART II
Sustainability reporting
4 Normativity and sustainability reporting regulation 65
Nicolas Garcia-Torea and Juliette Senn
5 Sustainable Development Goals (SDGs), accounting, and
sustainability disclosures 74
Xinwu He
6 Preparation and use of a value-added statement: the case
of "Los 33" Mining Company 84
Adrian Zicari and Luis Perera-Aldama
7 Social audit: silent and shadow accounts 100
Charles H. Cho
PART III
Carbon accounting and management
8 Carbon accounting at AirFlow Solutions: calculation of
Scope 1, 2, and 3 emissions 111
Blerita Korca and Frank Schiemann
9 Sustainable skies: the Green Wings' carbon accounting
odyssey 124
Sasan Saiy and Amr ElAlfy
10 Greenhouse gas (GHG) inventory development and
management 135
Harrison Brook
PART IV
Impact and materiality
11 Social impact assessment in the non-profit organisation
(NPO) sector 149
Ericka Costa
12 Planning and monitoring practices: using non-financial
indicators in social businesses 161
Asako Kimura, Yan Li and Masayoshi Suzuki
13 Materiality assessment in the beauty industry 172
Lies Bouten, Stuart Cooper and Giovanna Michelon
14 Materiality assessment and sustainability reporting: an
experiential learning project 180
Charles H. Cho
PART V
Sustainability practices
15 Startrack Holdings: a case of inclusive leadership and
decision-making 187
Katrina Johnson, Lisa Powell, Nick McGuigan,
Alice De Jonge, Kym Brown, Catherine Forbes,
Jagjit Plahe and Edward Tello
16 Accounting for strategic transition into decarbonisation:
sustainability performance of innovation by two global
automotives 199
Artie Ng, Tiffany C.H. Leung and Kobra Gharali
17 Huile et Herbes: The challenges of measuring
sustainability performance 210
Alexandre Perron and Michelle Rodrigue
18 Boreo Oyj: sectoral sustainability analysis 215
Timo Heikkilae
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
Sustainability Accounting Cases; Sustainability Reporting; Carbon Accounting; Materiality; Social And Environmental Impact; Accountability
Contents
Introduction to Cases and Exercises on Sustainability Accounting 1
Charles H. Cho, Ericka Costa and Blerita Korca
PART I
Sustainability accounting
1 Sustainable Development Goals (SDGs) and strategic
sustainability accounting 17
Ian Thomson
2 A case study of the inclusion of environmental,
social, and governance (ESG) metrics in executive
compensation plans 25
S. Leanne Keddie
3 Material Flow Cost Accounting application: the case of
FGV Beverage Company 50
Thuy Thanh Tran, Simon Alcouffe and Christian Herzig
PART II
Sustainability reporting
4 Normativity and sustainability reporting regulation 65
Nicolas Garcia-Torea and Juliette Senn
5 Sustainable Development Goals (SDGs), accounting, and
sustainability disclosures 74
Xinwu He
6 Preparation and use of a value-added statement: the case
of "Los 33" Mining Company 84
Adrian Zicari and Luis Perera-Aldama
7 Social audit: silent and shadow accounts 100
Charles H. Cho
PART III
Carbon accounting and management
8 Carbon accounting at AirFlow Solutions: calculation of
Scope 1, 2, and 3 emissions 111
Blerita Korca and Frank Schiemann
9 Sustainable skies: the Green Wings' carbon accounting
odyssey 124
Sasan Saiy and Amr ElAlfy
10 Greenhouse gas (GHG) inventory development and
management 135
Harrison Brook
PART IV
Impact and materiality
11 Social impact assessment in the non-profit organisation
(NPO) sector 149
Ericka Costa
12 Planning and monitoring practices: using non-financial
indicators in social businesses 161
Asako Kimura, Yan Li and Masayoshi Suzuki
13 Materiality assessment in the beauty industry 172
Lies Bouten, Stuart Cooper and Giovanna Michelon
14 Materiality assessment and sustainability reporting: an
experiential learning project 180
Charles H. Cho
PART V
Sustainability practices
15 Startrack Holdings: a case of inclusive leadership and
decision-making 187
Katrina Johnson, Lisa Powell, Nick McGuigan,
Alice De Jonge, Kym Brown, Catherine Forbes,
Jagjit Plahe and Edward Tello
16 Accounting for strategic transition into decarbonisation:
sustainability performance of innovation by two global
automotives 199
Artie Ng, Tiffany C.H. Leung and Kobra Gharali
17 Huile et Herbes: The challenges of measuring
sustainability performance 210
Alexandre Perron and Michelle Rodrigue
18 Boreo Oyj: sectoral sustainability analysis 215
Timo Heikkilae
Introduction to Cases and Exercises on Sustainability Accounting 1
Charles H. Cho, Ericka Costa and Blerita Korca
PART I
Sustainability accounting
1 Sustainable Development Goals (SDGs) and strategic
sustainability accounting 17
Ian Thomson
2 A case study of the inclusion of environmental,
social, and governance (ESG) metrics in executive
compensation plans 25
S. Leanne Keddie
3 Material Flow Cost Accounting application: the case of
FGV Beverage Company 50
Thuy Thanh Tran, Simon Alcouffe and Christian Herzig
PART II
Sustainability reporting
4 Normativity and sustainability reporting regulation 65
Nicolas Garcia-Torea and Juliette Senn
5 Sustainable Development Goals (SDGs), accounting, and
sustainability disclosures 74
Xinwu He
6 Preparation and use of a value-added statement: the case
of "Los 33" Mining Company 84
Adrian Zicari and Luis Perera-Aldama
7 Social audit: silent and shadow accounts 100
Charles H. Cho
PART III
Carbon accounting and management
8 Carbon accounting at AirFlow Solutions: calculation of
Scope 1, 2, and 3 emissions 111
Blerita Korca and Frank Schiemann
9 Sustainable skies: the Green Wings' carbon accounting
odyssey 124
Sasan Saiy and Amr ElAlfy
10 Greenhouse gas (GHG) inventory development and
management 135
Harrison Brook
PART IV
Impact and materiality
11 Social impact assessment in the non-profit organisation
(NPO) sector 149
Ericka Costa
12 Planning and monitoring practices: using non-financial
indicators in social businesses 161
Asako Kimura, Yan Li and Masayoshi Suzuki
13 Materiality assessment in the beauty industry 172
Lies Bouten, Stuart Cooper and Giovanna Michelon
14 Materiality assessment and sustainability reporting: an
experiential learning project 180
Charles H. Cho
PART V
Sustainability practices
15 Startrack Holdings: a case of inclusive leadership and
decision-making 187
Katrina Johnson, Lisa Powell, Nick McGuigan,
Alice De Jonge, Kym Brown, Catherine Forbes,
Jagjit Plahe and Edward Tello
16 Accounting for strategic transition into decarbonisation:
sustainability performance of innovation by two global
automotives 199
Artie Ng, Tiffany C.H. Leung and Kobra Gharali
17 Huile et Herbes: The challenges of measuring
sustainability performance 210
Alexandre Perron and Michelle Rodrigue
18 Boreo Oyj: sectoral sustainability analysis 215
Timo Heikkilae
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
