Social and Environmental Accounting (SEA)

by Dr Chris Kelsall
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108 pages
Language:
 English
This book provides a simple analysis of business in relation to social and environmental concern. The central aim is to support a clear understanding of key terms in the SEA discourse.
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Description
Content

The accepted relationship between the business world and society has been changing at an increasing pace. Illustrative examples of issues include: What is the environmental impact of business? Does business aid social equity? Is business sole aim to make more profit and improve the economy?
Anyone working in the business community, or studying and or working in the accounting field, will encounter these questions and the tensions that shape changes in dealing with these issues. This textbook provides a clear guidance through the core concepts and views in the discourse.
This book is an introductory textbook in exploring the key debates in this area including the above questions and more.

About the author

Dr Chris Kelsall has been a Senior Lecturer in Accounting at the University of Central Lancashire (UCLan) in the UK since 2012. Dr Kelsall has been teaching accounting students for nearly two decades. As well as teaching, Dr Kelsall has been involved in a number of validation and re-validation events, and has been the external panel member at a number of external validation events both in the UK and in Hong Kong. Prior to joining UCLan Dr Kelsall was the external examiner for the MSc Financial Management and MSc International Finance and Investment at UCLan.
Before joining Higher Education Dr Kelsall was a Management Accountant working for a charity in the housing association sector. Dr Kelsall mainly teaches management accounting and corporate finance. Dr Kelsall retains his links with the accounting profession, and is the Chair of the ACCA Lancashire and Cumbria regional panel.
Dr Kelsall completed a PhD at Sheffield University Management School in 2015 and has presented at a number of international conferences. Research interests include: social an environmental accounting; audit quality; the accounting profession.

  • Preface
  • Learning Outcomes (LOs) - Overview
  • About the author
  1. Social and Environmental Accounting (SEA)
    1. Introduction
    2. Accounting and society
    3. Social and Environmental Issues and Accounting
    4. The Triple Bottom Line (TBL)
    5. Full Cost Accounting
    6. Life Cycle Costing
  2. Sustainability
    1. Introduction
    2. The Sustainability Concept
    3. Sustainability and business
    4. UN Sustainable Development Goals (SDG)
    5. UN Global Compact
  3. Corporate Social Responsibility
    1. Introduction
    2. Corporate Social Responsibility
    3. Professional Ethics
    4. Corporate Governance
    5. Responsibility
    6. Assurance
  4. Social and Environmental Reporting
    1. Introduction
    2. Background to sustainability reporting
    3. Global Reporting Initiative
    4. Integrated Reporting
    5. Greenhouse Gas (GHG) and Carbon Reporting
  5. The future for Social and Environmental Accounting
    1. Introduction
    2. Managerial Capture and Greenwashing
    3. Research Centres
    4. The Rise of the Internet, Social Media and Communication
    5. Shadow Accounting
    6. Artificial Intelligence (AI)
    7. The future for accounting and sustainability
  • References