Accounting for social and environmental sustainability : A multi-capital approach
- Author
- Delphine Gibassier
- Publication Year
- 2025
- Publisher
- Routledge
- Language
- English
- Document Type
- Book
- Faculty / Subject Heading
- Business Administration
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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 contributions to develop budgets for environmental impacts and social obligations on an organisational 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.
Keywords: Management / Marketing / Finance / Financial accounting / Business / Economics / Accounting / Auditing / Corporate Governance / Sustainable development / Social accounting / Social responsibility
