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008			250110t20252025enka ob 001 0 eng
010			_a 2024042449
020			_a9781032883939 _c(paperback)
020			_a9781040301388 _q(epub)
020			_a104030138X
020			_a9781003537533 _q(ebook)
020			_z9781032883922 _q(hardback)
020			_a9781040301340
020			_a1040301347
020			_z1032883928
024	7		_a10.4324/9781003537533 _2doi
035			_a(OCoLC)1484085259 _z(OCoLC)1454719652 _z(OCoLC)1484072506 _z(OCoLC)1515221890 _z(OCoLC)1517999494 _z(OCoLC)1530392119 _z(OCoLC)1535410762 _z(OCoLC)1544986573 _z(OCoLC)1569200840
035		9	_a(OCLCCM-CC)1484085259
037			_a9781003537533 _bTaylor & Francis
040			_aDLC _beng _erda _cDLC _dOCLCO _dSXB _dEBLCP _dSMC _dSFB _dOCLCO
041			_aeng
042			_apcc
049			_aMAIN
050	0	0	_aHD60.3
072		7	_aBUS _x001010 _2bisacsh
072		7	_aBUS _x072000 _2bisacsh
072		7	_aBUS _x001050 _2bisacsh
072		7	_aKJC _2bicssc
082	0	0	_223 _a657.32
245	0	0	_aAccounting for social and environmental sustainability : _ba multi-capital approach / _cedited by Delphine Gibassier.
264		1	_aLondon ; _aNew York : _bRoutledge, Taylor & Francis Group, _c2025.
264		4	_c©2025
300			_a1 online resource
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aRoutledge Studies in Accounting Series
504			_aIncludes bibliographical references and index.
520			_a"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"-- _cProvided by publisher.
540			_aCreative Commons Attribution-NonCommercial-NoDerivatives 4.0 International _fCC BY-NC-ND 4.0 _uhttps://creativecommons.org/licenses/by-nc-nd/4.0/
588			_aDescription based on print version record and CIP data provided by publisher.
650		0	_aSustainable development reporting. _0http://id.loc.gov/authorities/subjects/sh2004001408
650		0	_aSocial accounting. _0http://id.loc.gov/authorities/subjects/sh85123906
650		0	_aEnvironmental auditing. _0http://id.loc.gov/authorities/subjects/sh85044167
650		0	_aSocial responsibility of business. _0http://id.loc.gov/authorities/subjects/sh90005735
650		0	_aSustainable development. _0http://id.loc.gov/authorities/subjects/sh92005743
650		6	_aDéveloppement durable _xRapports.
655		4	_aElectronic books.
700	1		_aGibassier, Delphine, _eeditor.
830		0	_aRoutledge Studies in Accounting Series.
856			_uhttps://directory.doabooks.org/handle/20.500.12854/150588 _yFull text is available at the Directory of Open Access Books. Click here to view.
942			_2ddc _cOA