Accounting for social and environmental sustainability : (Record no. 94461)

000 -LEADER
fixed length control field 04394cam a2200649 i 4500
001 - CONTROL NUMBER
control field 14454962
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260227094140.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
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007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
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008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250110t20252025enka ob 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2024042449
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781032883939
Terms of availability (paperback)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781040301388
Qualifying information (epub)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 104030138X
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781003537533
Qualifying information (ebook)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781032883922
Qualifying information (hardback)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781040301340
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1040301347
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 1032883928
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.4324/9781003537533
Source of number or code doi
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)1484085259
Canceled/invalid control number (OCoLC)1454719652
-- (OCoLC)1484072506
-- (OCoLC)1515221890
-- (OCoLC)1517999494
-- (OCoLC)1530392119
-- (OCoLC)1535410762
-- (OCoLC)1544986573
-- (OCoLC)1569200840
035 #9 - SYSTEM CONTROL NUMBER
System control number (OCLCCM-CC)1484085259
037 ## - SOURCE OF ACQUISITION
Stock number 9781003537533
Source of stock number/acquisition Taylor & Francis
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
042 ## - AUTHENTICATION CODE
Authentication code pcc
049 ## - LOCAL HOLDINGS (OCLC)
Holding library MAIN
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HD60.3
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 001010
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 072000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 001050
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code KJC
Source bicssc
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Edition number 23
Classification number 657.32
245 00 - TITLE STATEMENT
Title Accounting for social and environmental sustainability :
Remainder of title a multi-capital approach /
Statement of responsibility, etc edited by Delphine Gibassier.
264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc London ;
-- New York :
Name of publisher, distributor, etc Routledge, Taylor & Francis Group,
Date of publication, distribution, etc 2025.
264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc ©2025
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
490 1# - SERIES STATEMENT
Series statement Routledge Studies in Accounting Series
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references and index.
520 ## - SUMMARY, ETC.
Summary, etc "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 organizations a tool to integrate their performance within the planetary and social framework that conveys actual "planetary and social budgets", and that business organizations 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 and practical contributions to develop budgets for environmental impacts and social obligations on an organizational 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 NGOs"--
Assigning source Provided by publisher.
540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE
Terms governing use and reproduction Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Use and reproduction rights CC BY-NC-ND 4.0
Uniform Resource Identifier https://creativecommons.org/licenses/by-nc-nd/4.0/
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note Description based on print version record and CIP data provided by publisher.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Sustainable development reporting.
Authority record control number http://id.loc.gov/authorities/subjects/sh2004001408
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Social accounting.
Authority record control number http://id.loc.gov/authorities/subjects/sh85123906
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Environmental auditing.
Authority record control number http://id.loc.gov/authorities/subjects/sh85044167
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Social responsibility of business.
Authority record control number http://id.loc.gov/authorities/subjects/sh90005735
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Sustainable development.
Authority record control number http://id.loc.gov/authorities/subjects/sh92005743
650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Développement durable
General subdivision Rapports.
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Gibassier, Delphine,
Relator term editor.
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Routledge Studies in Accounting Series.
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier https://directory.doabooks.org/handle/20.500.12854/150588
Link text Full text is available at the Directory of Open Access Books. Click here to view.
942 ## - ADDED ENTRY ELEMENTS
Source of classification or shelving scheme
Item type EBOOK/OPEN ACCESS
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Permanent Location Current Location Date acquired Full call number Date last seen Price effective from Item type
          COLLEGE LIBRARY COLLEGE LIBRARY 2026-02-25 657.32 Ac275 2025 2026-02-25 2026-02-25 EBOOK/OPEN ACCESS